In light of current climate change discussions, this paper analyzes the effect of ownership structure on a firm's environmental performance with a subsequent focus on corporate emission reduction. Based on a cross-national European sample consisting of 7384 firm-year observations between 2008...

This paper addresses quantitative meta-analyses on corporate governance-related determinants and firms' (non) financial consequences of Corporate Social Responsibility (CSR). Legitimacy theory as our theoretical framework assumes that, through a social contract, a company must fulfil the...

This structured literature review of 48 archival-based studies investigates the influence of fair value measurements on earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality measures that have several advantages for...

This paper investigates the quality of climate reporting by German DAX30 companies based on legitimacy theory. The study refers to a content analysis of climate‐related corporate disclosures from 2018 to 2020, related to the recommendations of the Task Force on Climate‐related Financial...

The purpose of this study is to examine the impact of sustainable institutional investors (SIIs), based on their signatory status to the UN Principles for Responsible Investment (PRI), on corporate biodiversity disclosure (BD). Moreover, the moderating influence of sustainable board governance...

This study examines the influence of sustainable corporate governance on the materiality disclosure quality (MDQ) in integrated reporting in an international setting. Referring to stakeholder theory, we focus on gender diversity, sustainability committees, and sustainability‐related executive...

In this article, we review recent archival research (66 studies) on the influence of institutional ownership (IO) heterogeneity on corporate sustainability. Relying on an agency‐theoretical framework, we differentiate between various types of IO and their nature. We found that most prior...

This study reviews recent empirical quantitative research on firm‐ and country‐related determinants of corporate social responsibility (CSR) decoupling and the consequences on firm value. Based on legitimacy theory and agency theory, top managers use CSR decoupling for self‐impression...

This study addresses the influence of sustainable institutional investors (SII), based on the signatory status of the UN Principles for Responsible Investment (PRI), on corporate tax avoidance. Moreover, the moderating influence of corporate sustainability performance (CSP) is analyzed. The...

Although an increasing amount of empirical research has been linked to the impact of management control and governance on corporate social responsibility (CSR) issues since the financial crisis of 2008/09, heterogeneous results have characterised this research field. Regarding the group level of...