Since the financial crisis of 2008-09, non financial-related shareholder activism increased, as public interest entities (PIEs) should strengthen their environmental, social and governance (ESG) activities. The aim of this study is whether institutional ownership (IO) has an impact on ESG...

Purpose - This paper analyses the governance-related and financial determinants and consequences of Corporate Social Responsibility Assurance (CSRA). Design/methodology/approach – Based on a legitimacy theoretical framework and on the business case argument, the authors conduct a structured...

Purpose – This paper analyses whether and how different types of institutional investors influence shareholder proposal initiations, say on pay (SOP) votes and management compensation from a sustainability perspective.Design/methodology/approach – Based on principal agent theory, the authors...

The purpose of this study is to examine the relationship between environmental performance, carbon performance and earnings management. This analysis includes panel regressions as empirical-quantitative (archival) research methods and looks at the 2014-2018 financial years of companies listed on...

Purpose - This study focuses on environmental, social and governance (ESG) performance in total and separated in its three pillars and their influence on earnings management. Design/methodology/approach - Companies listed on the German Prime Standard (DAX30, TecDAX, MDAX) for the business years...

This paper provides insight whether Corporate Social Responsibility (CSR) and earnings management are connected. Based on agency- and stewardship theory the author conducts a literature review and evaluates the empirical results with regard to the CSR-earnings management and the earnings...

Based on legitimacy theory and upper echelons theory, this empirical study addresses whether sustainability expertise in Corporate Sustainability Committees (CSCs) has an impact on firms’ environmental performance. Moreover, a moderator analysis of the implementation of Chief Sustainability...

Purpose – This paper analyses whether Chief Executive Officer (CEO) incentives and characteristics (e.g. CEO power, CEO tenure) are linked with Corporate Social Responsibility (CSR) and vice versa.Design/methodology/approach – Based on upper echelons theory the authors conduct a structured...

In line with the increasing relevance of integrated reporting (IR) in recent years, a growing body of research has emerged that investigated various determinants of IR implementation and quality. Corporate governance potentially affects IR practices as prior studies have documented their...

Purpose – Based on stakeholder and upper echelons theory, this study analyses whether the link between environmental, social and governance (ESG) performance and financial performance is moderated by Chief executive officer (CEO) power. Design/methodology/approach - Listed corporations with...