Gerwing, Tobias; Kajüter, Peter; Wirth, Maximilian - In: Journal of Business Economics 92 (2022) 3, pp. 517-555
This study analyzes the association between various sustainable corporate governance (SCG) mechanisms and mandatory sustainability reporting quality (MSRQ). To this end, we construct a novel MSRQ measure based on manually collected data from 220 German firms in their first year of mandatory...