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Wait-and-see-ism as partial adoption of management practices : the rise and stall of integrated reporting

Endenich, Christoph; Hahn, Rüdiger; Reimsbach, Daniel; … - In: Strategic Organization 21 (2023) 3, pp. 566-595

Persistent link: https://www.econbiz.de/10014368239

The effects of negative incidents in sustainability reporting on investors' judgments : an experimental study of third-party versus self-disclosure in the realm of sustainable development

Reimsbach, Daniel; Hahn, Rüdiger - In: Business strategy and the environment 24 (2015) 4, pp. 217-235

Persistent link: https://www.econbiz.de/10011343640

Integrated Reporting and Assurance of Sustainability Information : An Experimental Study on Professional Investors' Information Processing

Reimsbach, Daniel - 2016

Sustainability-related non-financial information is increasingly deemed value relevant. Against this background, two recent trends in non-financial reporting are frequently discussed: integrated reporting and assurance of sustainability information. Using an established framework of information...

Persistent link: https://www.econbiz.de/10012977432

What's wrong with integrated reporting? : a systematic review

Oll, Josua; Rommerskirchen, Sabrina - In: NachhaltigkeitsManagementForum 26 (2018) 1/4, pp. 19-34

Persistent link: https://www.econbiz.de/10012003907

Pro forma earnings disclosure : the effects of non-GAAP earnings and earnings-before on investors' information processing

Reimsbach, Daniel - In: Journal of business economics : JBE 84 (2014) 4, pp. 479-515

Persistent link: https://www.econbiz.de/10010354749

Legitimizing negative aspects in GRI-oriented sustainability reporting : a qualitative analysis of corporate disclosure strategies

Hahn, Rüdiger; Lülfs, Regina - In: Journal of business ethics : JOBE 123 (2014) 3, pp. 401-420

Persistent link: https://www.econbiz.de/10010409861