Ebner, Ralf - In: Junior management science 9 (2024) 2, pp. 1540-1566
,000, with the greatest increase in Germany. For 2025, around 13,000 German private family firms must disclose a sustainability … report for the first time. Preparing a sustainability report that meets the requirements of the CSRD involves its own … to the literature by differentiating family firms based on their sustainability strategy and maturity of sustainability …