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Year of publication
Subject
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Selbstverpflichtung 2,409 Voluntary agreement 2,287 Theorie 471 Theory 433 Corporate disclosure 370 Unternehmenspublizität 370 Umweltpolitik 320 Umweltmanagement 308 Deutschland 306 Environmental management 299 Environmental policy 285 Corporate Social Responsibility 279 Germany 277 Corporate social responsibility 273 Regulierung 253 Regulation 243 Welt 241 Corporate Governance 240 World 235 Corporate governance 231 USA 188 Auskunftspflicht 183 Disclosure regulation 183 United States 180 Public relations 177 Öffentlichkeitsarbeit 177 Unternehmensethik 176 Umweltschutz 175 Business ethics 172 Environmental protection 144 Klimaschutz 120 Treibhausgas-Emissionen 114 Greenhouse gas emissions 111 EU-Staaten 106 Climate protection 105 Multinationales Unternehmen 100 Standardisierung 100 EU countries 99 Standardization 99 Umweltbelastung 94
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Online availability
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Free 708 Undetermined 365
Type of publication
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Article 1,257 Book / Working Paper 1,150 Journal 2
Type of publication (narrower categories)
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Article in journal 956 Aufsatz in Zeitschrift 956 Graue Literatur 340 Non-commercial literature 340 Working Paper 326 Aufsatz im Buch 282 Book section 282 Arbeitspapier 256 Hochschulschrift 108 Thesis 77 Collection of articles of several authors 55 Sammelwerk 55 Konferenzschrift 25 Aufsatzsammlung 23 Amtsdruckschrift 22 Government document 22 Case study 20 Fallstudie 20 Conference proceedings 16 Collection of articles written by one author 12 Sammlung 12 Advisory report 10 Gutachten 10 Conference paper 9 Konferenzbeitrag 9 Article 8 Bibliografie enthalten 8 Bibliography included 8 Reprint 7 Systematic review 7 Übersichtsarbeit 7 Forschungsbericht 6 Dissertation u.a. Prüfungsschriften 5 Gesetz 3 Law 3 Research Report 3 Amtliche Publikation 2 Elektronischer Datenträger 2 Handbook 2 Handbuch 2
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Language
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English 1,984 German 409 French 11 Italian 6 Spanish 5 Dutch 4 Polish 2 Russian 1 Swedish 1 Undetermined 1
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Author
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Lyon, Thomas P. 23 Segerson, Kathleen 21 Maxwell, John W. 20 Pies, Ingo 18 Glachant, Matthieu 17 Toffel, Michael W. 17 Frondel, Manuel 15 Blackman, Allen 14 Cansier, Dieter 14 Carraro, Carlo 12 Beckmann, Markus 11 Janßen-Timmen, Ronald 11 Michaelowa, Axel 11 Short, Jodi L. 11 Balakrishnan, Karthik 10 Brockmann, Karl Ludwig 10 Kelly, Bryan T. 10 Khanna, Madhu 10 Ljungqvist, Alexander 10 Ritter, Nolan 10 Cavaliere, Alberto 9 Halstrick-Schwenk, Marianne 9 Prakash, Aseem 9 Stronzik, Marcus 9 Werder, Axel von 9 Grösche, Peter 8 Rennings, Klaus 8 Billings, Mary Brooke 7 Brau, Rinaldo 7 Löschel, Andreas 7 Talaulicar, Till 7 Tsang, Albert 7 Acemoglu, Daron 6 Arimura, Toshi H. 6 Bergmann, Heidi 6 Chander, Parkash 6 Cromme, Gerhard 6 David, Maia 6 Grajzl, Peter 6 Harstad, Bård 6
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Institution
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Rheinisch-Westfälisches Institut für Wirtschaftsforschung 12 OECD 9 National Bureau of Economic Research 7 Deutschland / Bundesregierung 6 Nomos Verlagsgesellschaft 4 OECD / Directorate for Financial, Fiscal and Enterprise Affairs 4 International Energy Agency 3 Organisation for Economic Co-operation and Development 3 Universität <Halle, Saale> / Lehrstuhl für Wirtschaftsethik 3 Australien / Trade Practices Commission 2 Deutsche Hochschule für Verwaltungswissenschaften Speyer 2 Deutsches Institut für Wirtschaftsforschung 2 European Environment Agency 2 European University Institute / Department of Law 2 Europäische Kommission 2 FutureCamp GmbH 2 Georg-August-Universität Göttingen 2 Institut für Umweltmanagement <Berlin> 2 Max-Planck-Institut für Ökonomik <Jena> / Abteilung Strategische Interaktion 2 Peter Lang GmbH 2 Rheinische Friedrich-Wilhelms-Universität Bonn 2 Springer Fachmedien Wiesbaden 2 Springer-Verlag GmbH 2 Umweltpolitische Fachtagung Umweltbezogene Selbstverpflichtungen der Wirtschaft - Chancen und Grenzen für Umwelt, Unternehmen und Umweltpolitik <1997, Berlin> 2 United States / Congress / House / Select Committee on Small Business / Subcommittee on Activities of Regulatory Agencies 2 United States / Congress / Senate / Committee on Banking, Housing, and Urban Affairs / Subcommittee on Securities 2 Verlag Dr. Kovač 2 Wissenschaftlicher Verlag Berlin 2 Workshop Institutionenökonomik und Japanstudien <2002, Wittenberg> 2 World Bank 2 Wuppertal Institut für Klima, Umwelt, Energie 2 Zentrum für Europäische Wirtschaftsforschung / Forschungsbereich Umwelt- und Ressourcenökonomik, Logistik 2 Adelphi <Firma> 1 Agency for International Development 1 Allianz Deutscher Produzenten - Film & Fernsehen 1 Amternes og Kommunernes Forskningsinstitut <Kopenhagen> 1 Association des Banques et Banquiérs Luxembourg 1 Bank of England / Money Markets Committee 1 Books on Demand GmbH <Norderstedt> 1 Bundesverband Deutscher Stiftungen 1
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Published in...
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Nota di lavoro / Fondazione Eni Enrico Mattei 36 Nota di Lavoro 35 Journal of business ethics : JOBE 34 Journal of environmental economics and management : JEEM ; the official journal of the Association of Environmental and Resource Economists 27 Environmental & resource economics : the official journal of the European Association of Environmental and Resource Economists 17 The handbook of environmental voluntary agreements : design, implementation and evaluation issues 17 Business ethics : a European review 14 Journal of regulatory economics 13 The accounting review : a publication of the American Accounting Association 12 Der Betrieb 11 Ecological economics : the transdisciplinary journal of the International Society for Ecological Economics 11 Nota di lavoro / Fondazione ENI Enrico Mattei / Fondazione ENI Enrico Mattei 11 Special issue on voluntary approaches, competition and competitiveness 10 Voluntary approaches in environmental policy 10 Working paper / National Bureau of Economic Research, Inc. 10 Business & society 9 Business strategy and the environment 9 Diskussionspapier / Lehrstuhl für Wirtschaftsethik, Martin-Luther-Universität Halle-Wittenberg 9 Land economics : applied research on environmental resources 9 Making global self-regulation effective in developing countries 9 RWI Projektbericht 9 Special issue on the economics and law of voluntary approaches 9 Discussion paper / Centre for Economic Policy Research 8 Environmental economics and policy studies 8 Ethics codes, corporations, and the challenge of globalization 8 Working paper 8 Working papers / Harvard Business School, Division of Research 8 Die Aktiengesellschaft : AG : Zeitschrift für deutsches, europäisches und internationales Aktien-, Unternehmens- und Kapitalrecht 7 International review of law and economics 7 Journal of business ethics 7 NBER Working Paper 7 NBER working paper series 7 The journal of law & economics 7 TranState working papers 7 World development : the multi-disciplinary international journal devoted to the study and promotion of world development 7 Zeitschrift für Planung & Unternehmenssteuerung 7 Zeitschrift für Wirtschafts- und Unternehmensethik : zfwu 7 American journal of agricultural economics 6 Contemporary economic policy : a journal of Western Economic Association International 6 Food policy : economics planning and politics of food and agriculture 6
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Source
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ECONIS (ZBW) 2,297 EconStor 82 USB Cologne (EcoSocSci) 20 USB Cologne (business full texts) 6 BASE 1 ArchiDok 1 OLC EcoSci 1 RePEc 1
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Showing 1 - 50 of 2,409
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Trading in the era of carbon standards : how can trade, standard setting, and climate regimes cooperate?
Lim, Aik Hoe; Holzer, Kateryna - In: Oxford review of economic policy 39 (2023) 1, pp. 110-122
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Hospital efficiency and consultants' private practices : analysing the impact of a voluntary reform
Guo, Xidong - 2023
This paper explores the effectiveness of the voluntary reform. It studies a voluntary healthcare reform that was implemented in Ireland in 2008. The analysis is conducted using a theoretical model and empirical evidence. In 2008, in the hope to reduce waiting lists, new contracts were issued...
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Why do platforms charge proportional fees? : commitment and seller participation
Muthers, Johannes; Wismer, Sebastian - 2023
This paper deals with trade platforms whose operators not only allow third party sellers to offer their products to consumers, but also offer products themselves. In this context, the platform operator faces a hold-up problem if he uses classical twopart tariffs only as potential competition...
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Green Patenting and Voluntary Innovation Disclosure
Skinner, A. Nicole; Valentine, Kristen - 2023
We investigate whether the sustainability implications of firms’ innovative pursuits are associated with their disclosure choices. We find that firms with a greater percentage of patents granted in environmentally sound technologies provide more innovation disclosure in conference calls...
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The challenge of implementing voluntary sustainability standards : a dynamic framework on the tension between adherence and adaptation
Nava, Lucrezia; Tampe, Maja - In: Business ethics quarterly : the journal of the Society … 33 (2023) 2, pp. 296-326
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The effect of managerial ability on voluntary disclosure of carbon emissions
Lee, Jaehong - In: Borsa Istanbul Review 23 (2023) 3, pp. 685-695
The purpose of this study is to examine the relationship between managers' ability and voluntary disclosure of carbon emissions and whether industry competition affects those relationships. Using Korean firms listed on the Korean stock market from 2008 to 2019, we find that high-ability managers...
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Towards the voluntary adoption of integrated reporting : drivers, barriers, and practices
Carmo, Cecília; Correia, Inês; Leite, Joaquim; … - In: Administrative Sciences : open access journal 13 (2023) 6, pp. 1-20
Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its diffusion is slow. Based on the Portuguese context, where a reduced number of listed companies publish integrated reports, this study aims to explore the drivers and barriers for the...
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Voluntary sustainability standards in international trade
UNCTAD - 2023
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A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure : lessons learnt from two case studies on integrated reporting
Pigatto, Giacomo; Cinquini, Lino; Dumay, John; Tenucci, … - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 250-278
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Corporate environmental disclosure and earnings management : the moderating role of corporate governance structures
Gerged, Ali Meftah; Albitar, Khaldoon; Al-Haddad, Lara - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2789-2810
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South-South trade and voluntary sustainability standards : challenges and opportunities
Bermúdez, Steffany; Sarmiento, Florencia - 2023
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The voluntary sustainability standards and their contribution towards the achievement of the Sustainable Development Goals : a systematic review on the coffee sector
Rubio-Jovel, Karla - In: Journal of international development : the journal of … 35 (2023) 6, pp. 1013-1052
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Illuminating the Murk : The Effect of Business Complexity on Voluntary Disclosure
Farzamfar, Arshia; Foroughi, Pouyan; Hamisheh Bahar, Hosein - 2023
Analyzing the intricate financial dimensions of multi-segment conglomerates necessitates a more nuanced approach than that required for single-segment firms. We find that conglomerates compensate for their business complexity by strategically disclosing more information voluntarily. This finding...
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Did the Introduction of a Reputation Mechanism for Stewardship Code Voluntary Disclosures Improve Investor Engagement?
Bonacchi, Massimiliano; Klein, April; Longo, Sara; … - 2023
Institutional investors have limited resources dedicated to engagement activities, yet, in manycases they hold thousands of stocks in their portfolios. We exploit the introduction of the tieringclassification system by the Financial Reporting Council (FRC) in 2016 for signatories reportingunder...
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Corporate Self-Regulation and the Climate : the Legal Trajectory of Sustainability Due Diligence in the European Union
Mares, Radu - 2023
The aim of this chapter is to inform reflection on business self-regulation (or corporate social responsibility, ‘CSR’) in addressing climate change by drawing on developments in ‘business and human rights’ and the experience accumulated in the EU. Despite dissimilarities in addressing...
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Fear of Exit? Institutional Investors and Voluntary Environmental Disclosures
Hu, Yichuan; Kim, Kenneth - 2023
We study whether the threat of exit by institutional investors can induce firms to voluntarily disclose their environmental policies. To address concerns about reverse causality and omitted variables, we implement a fuzzy regression discontinuity design to conduct our empirical tests. The...
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Voluntary Disclosure, Activist Communication and Intervention
Jia, Xue; Menon, Rahul - 2023
Besides hostile intervention, activist shareholders aiming to make changes in target firmsalso use more friendly approaches such as communicating with the firm management. Managerscan strategically influence activist shareholders’ perception about the firm and therefore theirchoice of...
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How Environmental Regulation Tools Affect Corporate Green Innovation : A Comparative Study between Voluntary and Mandatory Environmental Regulations
Yang, Zhiqing; Liu, Peiyao; Luo, Lianfa - 2023
The environment governance in China is a hybrid of mandatory and voluntary regulations in implementation and enforcement. This paper aims to explore how voluntary environment regulations (VERs) such as ISO14001 certification affect corporate green innovation (CGI) and the role of mandatory...
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Beneath the Label : Unsatisfactory Compliance with ESRB, PEGI and IARC Industry Self-Regulation Requiring Loot Box Presence Warning Labels by Video Game Companies
Xiao, Leon Y. - 2023
Loot boxes in video games are a form of in-game transactions with randomized elements. Concerns have been raised about loot boxes' similarities with gambling and their potential harms (e.g. overspending). Recognizing players' and parents' concerns, in mid-2020, the Entertainment Software Rating...
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Exploring willingness-to-pay for "malaria-free" rice among rural consumers in Rwanda : examining the potential for a local voluntary standard
Rulisa, Alexis; Kempen, Lucas Adrianus Cornelis Marinus van - In: Agricultural and Food Economics : AFE 11 (2023) 1, pp. 1-27
Rice cultivation in Sub-Saharan Africa produces a negative externality in the form of higher malaria risk. Larval source management, such as the application of bio-larvicides in rice fields, is available to mitigate the problem. However, the cost of larvicide and the corresponding spraying...
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Gedragscode kleinzakelijke financiering : monitor en evaluatie 2021
Rougoor, Ward; Witteman, Joost; Ongenae, Thomas; … - 2022
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Grounding the politics of transnational private governance : introduction to the special section
Graz, Jean-Christophe - In: New political economy 27 (2022) 2, pp. 177-187
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Radical activism and self-regulation: an optimal campaign mechanism
Chiroleu-Assouline, Mireille; Lambert-Mogiliansky, Ariane - 2022
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Firm partisan positioning, polarization, and risk communication : examining voluntary disclosures on COVID-19
Benton, Richard A.; Cobb, J. Adam; Werner, Timothy - In: Strategic management journal 43 (2022) 4, pp. 697-723
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Voluntary carbon information disclosures, corporate-level environmental sustainability efforts and market value
Sra, Jaspreet K.; Booth, Annie L.; Cox, Raymond A. K. - In: Green finance : GF 4 (2022) 2, pp. 179-206
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Environmental deterrence in developing countries : evidence from enforcement actions and fines under the toxics monitoring program of Mexico
Chakraborti, Lopamudra - In: Environment and development economics 27 (2022) 6, pp. 511-532
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Regulated utility negotiated agreements : a Utah case study
Peterson, Ted C. - In: Businesses 2 (2022) 1, pp. 19-32
Previous scholars have noted the increase in negotiated agreements as a means of resolving utility regulatory disputes in the United States. These agreements allow policy actors to make their own decisions instead of receiving orders from a regulatory agency. Through a natural gas utility case...
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Water rights dilemma in Indonesia : coase theorem and game theory approach
Hesda, Andar Ristabet - In: Journal of Indonesian economy & business 37 (2022) 1, pp. 39-51
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Seeing the trees for the forest : adoption dynamics of the Forest Stewardship Council
Depoorter, Charline; Marx, Axel - In: Applied economic perspectives and policy 44 (2022) 4, pp. 1788-1806
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Living up to your codes? : corporate codes of ethics and the cost of equity capital
Duong, Hong Kim; Fasan, Marco; Gotti, Giorgio - In: Management decision 60 (2022) 13, pp. 1-24
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Do businesses that disclose climate change information emit less carbon? : evidence from S&P 500 firms
Hsueh, Lily - In: Climate change economics : CCE 13 (2022) 2, pp. 1-43
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Choosing to pay more for electricity : an experiment on the level of residential consumer cooperation
Martin, Noémie; Pineau, Pierre-Olivier - 2022
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Voluntary environmental initiatives and firm strategy
Flankova, Svetlana - 2022
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Sustainability performance indicator trends : a Canadian industry-based analysis
Coulmont, Michel; Berthelot, Sylvie; Gagné, Vincent - In: International journal of corporate social … 7 (2022) 1, pp. 1-17
This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports by Canadian companies. Our sample is comprised of eight companies in four sectors and our observations cover a 19-year period. The results of our analysis show a general...
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More than a muscle : how self-control motivation, depletion, and self-regulation strategies impact task performance
Wehrt, Wilken; Casper, Anne; Sonnentag, Sabine - In: Journal of organizational behavior : OB ; the internat. … 43 (2022) 8, pp. 1358-1376
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The association between mandated environmental liability recognition and voluntary ESG disclosure quality
Bens, Daniel; Chen, Cai; Joos, Peter - 2022
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The impact of board structure on voluntary environmental and energy disclosure in an emerging market
Amalia, Siti; Lesmana, Dadang; Yudaruddin, Yanzil Azizil; … - In: International Journal of Energy Economics and Policy : IJEEP 12 (2022) 4, pp. 430-438
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Sustainability Agreements
Inderst, Roman; Spiegel, Yossi - 2022
Recent changes in national competition laws and enforcement guidelines, including those of the European Commission, increase the scope for considering sustainability benefits in the assessment of horizontal cooperations. Abstracting from (standard) arguments that relate to cost sharing,...
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The many aspects of voluntary sustainability governance : unpacking consumers’ support for tea standards in China and the UK
Iweala, Sarah; Sun, Yixian - In: Cleaner and responsible consumption 7 (2022), pp. 1-12
Voluntary standards have become a promising mode of governance to promote sustainable production and consumption in global value chains. Despite a growing number of studies on consumers' preferences for sustainable products, insufficient attention has been paid to the heterogeneity of existing...
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Corporate Energy Management and Voluntary Carbon Information Disclosure in China
Dan, Erli; Shen, Jianfei - 2022
“Energy-Saving and Low-Carbon Action Implementation Plan for Ten Thousand Enterprises” urged the Chinese energy users to establish an energy management system(EEM) that emphasizes energy conservation and emission reduction. This study applied the voluntary information disclosure theory,...
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Voluntary Carbon Markets
Nowak, Eric - 2022
Climate change is the biggest threat humankind is facing nowadays. More greenhouse gases (GHG) have been released into the atmosphere in the last 30 years than in the entire history of our planet, causing average temperatures to rise by about one degree Celsius thus far. If this continues, 50...
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Voluntary Disclosure in Leader-Follower Games
Chen, Hui; Göx, Robert F. - 2022
We study voluntary disclosure strategies in leader-follower games where firms choose real actions sequentially after simultaneously disclosing information. We show that the leader incurs an endogenous consistency cost when withholding information because it must choose a suboptimal real action...
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Human rights issues in the central core values of corporate sustainability principles : evidence from voluntary corporate disclosure
Caminis, Despoina; Pekka-Economou, Victoria - In: Spoudai : journal of economics and business 72 (2022) 3/4, pp. 64-77
Beyond their legal obligations, corporations globally are considering human rights issues in their management policies and practices for their responsible business conduct regarding social sustainability. This rationale applies to corporate responsibility, in which corporations are active...
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Self-Regulation in Standard-Setting Organizations : Frand Royalties in the Process of Discovering Standards
Raskovich, Alexander - 2022
Standard-setting organizations (SSOs) typically require their members to declare whether they hold standard-essential patents (SEPs) or disclose which SEPs they own, and to commit to licensing SEPs on “fair, reasonable and non-discriminatory” (FRAND) terms. The apparent vagueness of FRAND...
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‘Mere Puffery’ or Credible Disclosure? The Real Effects of Adopting Voluntary ESG Disclosure Standards
Bochkay, Khrystyna; Choi, Seungju; Hales, Jeffrey - 2022
In this paper, we examine factors prompting companies to voluntarily adopt sustainability standards for sustainability reporting and the consequences of such voluntary commitment. Using data on firms’ voluntary adoption of sustainability standards developed by the Sustainability Accounting...
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Failure to Resolve Uncertainty and Corporate Voluntary Disclosure
Wang, Yushi; Sarath, Bharat; Rai, Atul - 2022
This paper hypothesizes that if an earnings announcement fails to resolve uncertainty about the firm’s future outcomes, then management will take steps to further inform investors. The novelty of our approach consists of our empirical proxy for unresolved uncertainty, constructed using a...
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Voluntary versus Mandatory Disclosure of Liability Insurance Coverage Limit
Jia, Xue; Suijs, Jeroen - 2022
This article analyzes the disclosure of the liability insurance coverage limit and the impact of mandating disclosure of the coverage limit in a setting where voluntary disclosure of a firm's cash flow information is subject to litigation risk and the firm has directors' and officers' (D\&O)...
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Voluntary Disclosure and the Earnings Announcement Premium
Amel-Zadeh, Amir; Song, Qirong - 2022
This study investigates whether and how voluntary disclosure affects the earnings announcement premium (EAP). Using S&P500 index additions as an exogenous source of variation to voluntary disclosures, we test the effect of guidance on information risk and investor attention as drivers of the...
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Identifying Voluntary Disclosure Indices, Corporate Governance and Information Asymmetry; Focusing on Social and Environmental Performance
Parsian, Dr.Hossein - 2022
This research aims to identify voluntary disclosure indices and components as well as the impact of corporate governance system on information asymmetry. This research is archival survey. In terms of survey research dimension, the statistic population, the accounting and finance’s experts’...
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Adoption of environmental standards and a lack of awareness : evidence from the food and beverage industry in Vietnam
Filippini, Massimo; Srinivasan, Suchita - In: Environmental economics and policy studies : the … 24 (2022) 3, pp. 307-340
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