---
_id: '47921'
abstract:
- lang: eng
text: The relationship between nonfinancial reporting and real sustainable
change within and beyond organizations is fraught with complication. Furthermore,
all facets of the relationship have not been examined equally. The contributions
of this special issue made substantive progress in this regard and draw our focus
to several remaining complications—in particular, the societal impacts of nonfinancial
reporting. With this introduction, we seek to move the conversation forward by
proposing a framework that disentangles the linkages between nonfinancial reporting
and real sustainable change at multiple levels of analysis. We highlight the distinction
between sustainability-related outputs and outcomes that typically materialize
at the firm level, and eventually lead to sustainable impact at the societal level.
Future research should advance this distinction and scrutinize the impact of real
sustainable change beyond firm-level outputs, study the organizational change
processes from antecedents to impacts, and examine the interrelationships between
different instruments to foster real sustainable change.
author:
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Christopher
full_name: Wickert, Christopher
last_name: Wickert
citation:
ama: 'Hahn R, Reimsbach D, Wickert C. Nonfinancial Reporting and Real Sustainable
Change: Relationship Status—It’s Complicated. Organization & Environment.
2023;36(1):3-16. doi:10.1177/10860266231151653'
apa: 'Hahn, R., Reimsbach, D., & Wickert, C. (2023). Nonfinancial Reporting
and Real Sustainable Change: Relationship Status—It’s Complicated. Organization
& Environment, 36(1), 3–16. https://doi.org/10.1177/10860266231151653'
bibtex: '@article{Hahn_Reimsbach_Wickert_2023, title={Nonfinancial Reporting and
Real Sustainable Change: Relationship Status—It’s Complicated}, volume={36}, DOI={10.1177/10860266231151653},
number={1}, journal={Organization & Environment}, publisher={SAGE Publications},
author={Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}, year={2023},
pages={3–16} }'
chicago: 'Hahn, Rüdiger, Daniel Reimsbach, and Christopher Wickert. “Nonfinancial
Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.”
Organization & Environment 36, no. 1 (2023): 3–16. https://doi.org/10.1177/10860266231151653.'
ieee: 'R. Hahn, D. Reimsbach, and C. Wickert, “Nonfinancial Reporting and Real Sustainable
Change: Relationship Status—It’s Complicated,” Organization & Environment,
vol. 36, no. 1, pp. 3–16, 2023, doi: 10.1177/10860266231151653.'
mla: 'Hahn, Rüdiger, et al. “Nonfinancial Reporting and Real Sustainable Change:
Relationship Status—It’s Complicated.” Organization & Environment,
vol. 36, no. 1, SAGE Publications, 2023, pp. 3–16, doi:10.1177/10860266231151653.'
short: R. Hahn, D. Reimsbach, C. Wickert, Organization & Environment 36
(2023) 3–16.
date_created: 2023-10-10T10:03:43Z
date_updated: 2023-12-06T14:50:17Z
department:
- _id: '186'
- _id: '815'
- _id: '681'
doi: 10.1177/10860266231151653
intvolume: ' 36'
issue: '1'
keyword:
- Organizational Behavior and Human Resource Management
- General Environmental Science
language:
- iso: eng
page: 3-16
publication: Organization & Environment
publication_identifier:
issn:
- 1086-0266
- 1552-7417
publication_status: published
publisher: SAGE Publications
status: public
title: 'Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s
Complicated'
type: journal_article
user_id: '46138'
volume: 36
year: '2023'
...
---
_id: '47922'
abstract:
- lang: eng
text: This year, the 7th edition of the Dutch Accounting Research Conference
(DARC) was hosted by the Nijmegen School of Management at Radboud University on
Thursday, March 23. In total, over 75 accounting researchers from various Dutch
universities were welcomed by Frank Hartmann, chair of the accounting group and
head of the Business Economics department. During the day, four keynote speakers
presented their research and in a panel discussion, the current state of accounting
education was debated. In the evening, participants gathered to network over dinner.
This article presents a discussion of the theme of the conference, an outline
of the research papers and projects presented during the conference, and a summary
of the panel discussion on Accounting Education.
author:
- first_name: Karen
full_name: De Meyst, Karen
last_name: De Meyst
- first_name: Thomas
full_name: Niederkofler, Thomas
last_name: Niederkofler
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: "De Meyst K, Niederkofler T, Reimsbach D. \uFEFFDARC 2023 at Radboud University:
Societal challenges in accounting research and education. Maandblad voor Accountancy
en Bedrijfseconomie. 2023;97(5/6):153-155. doi:10.5117/mab.97.107215"
apa: "De Meyst, K., Niederkofler, T., & Reimsbach, D. (2023). \uFEFFDARC 2023
at Radboud University: Societal challenges in accounting research and education.
Maandblad Voor Accountancy En Bedrijfseconomie, 97(5/6), 153–155.
https://doi.org/10.5117/mab.97.107215"
bibtex: "@article{De Meyst_Niederkofler_Reimsbach_2023, title={\uFEFFDARC 2023 at
Radboud University: Societal challenges in accounting research and education},
volume={97}, DOI={10.5117/mab.97.107215},
number={5/6}, journal={Maandblad voor Accountancy en Bedrijfseconomie}, publisher={Amsterdam
University Press}, author={De Meyst, Karen and Niederkofler, Thomas and Reimsbach,
Daniel}, year={2023}, pages={153–155} }"
chicago: "De Meyst, Karen, Thomas Niederkofler, and Daniel Reimsbach. “\uFEFFDARC
2023 at Radboud University: Societal Challenges in Accounting Research and Education.”
Maandblad Voor Accountancy En Bedrijfseconomie 97, no. 5/6 (2023): 153–55.
https://doi.org/10.5117/mab.97.107215."
ieee: "K. De Meyst, T. Niederkofler, and D. Reimsbach, “\uFEFFDARC 2023 at Radboud
University: Societal challenges in accounting research and education,” Maandblad
voor Accountancy en Bedrijfseconomie, vol. 97, no. 5/6, pp. 153–155, 2023,
doi: 10.5117/mab.97.107215."
mla: "De Meyst, Karen, et al. “\uFEFFDARC 2023 at Radboud University: Societal Challenges
in Accounting Research and Education.” Maandblad Voor Accountancy En Bedrijfseconomie,
vol. 97, no. 5/6, Amsterdam University Press, 2023, pp. 153–55, doi:10.5117/mab.97.107215."
short: K. De Meyst, T. Niederkofler, D. Reimsbach, Maandblad Voor Accountancy En
Bedrijfseconomie 97 (2023) 153–155.
date_created: 2023-10-10T10:04:17Z
date_updated: 2023-12-06T14:49:56Z
department:
- _id: '186'
- _id: '815'
- _id: '681'
doi: 10.5117/mab.97.107215
intvolume: ' 97'
issue: 5/6
keyword:
- General Arts and Humanities
language:
- iso: eng
page: 153-155
publication: Maandblad voor Accountancy en Bedrijfseconomie
publication_identifier:
issn:
- 2543-1684
- 0924-6304
publication_status: published
publisher: Amsterdam University Press
status: public
title: "\uFEFFDARC 2023 at Radboud University: Societal challenges in accounting research
and education"
type: journal_article
user_id: '46138'
volume: 97
year: '2023'
...
---
_id: '47920'
abstract:
- lang: eng
text: AbstractIntegrated thinking (IT) is a managerial
mindset increasingly discussed in the context of value creation. Through the lens
of systems theory, this study examines how the degree to which IT is embedded
in a firm's strategy and day‐to‐day business processes is associated with the
firm's social and environmental value creation. Using a broad international dataset,
we find strong evidence that our measure of IT is positively related to a firm's
sustainability performance (SP), which we use to operationalize social and environmental
value creation (or erosion). Our results also reveal that the increase in a firm's
SP might come at the cost of a short‐term decrease in financial performance (FP).
We find no indication, however, that IT induces a trade‐off between SP and long‐term
FP. Integrated thinking appears to stipulate long‐term financial value creation
instead. We further explore moderating factors within the organizational and institutional
context of our sample firms and highlight implications for society, corporate
practice, and policymaking.
author:
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Geert
full_name: Braam, Geert
last_name: Braam
citation:
ama: 'Reimsbach D, Braam G. Creating social and environmental value through integrated
thinking: International evidence. Business Strategy and the Environment.
2022;32(1):304-320. doi:10.1002/bse.3131'
apa: 'Reimsbach, D., & Braam, G. (2022). Creating social and environmental value
through integrated thinking: International evidence. Business Strategy and
the Environment, 32(1), 304–320. https://doi.org/10.1002/bse.3131'
bibtex: '@article{Reimsbach_Braam_2022, title={Creating social and environmental
value through integrated thinking: International evidence}, volume={32}, DOI={10.1002/bse.3131}, number={1}, journal={Business
Strategy and the Environment}, publisher={Wiley}, author={Reimsbach, Daniel and
Braam, Geert}, year={2022}, pages={304–320} }'
chicago: 'Reimsbach, Daniel, and Geert Braam. “Creating Social and Environmental
Value through Integrated Thinking: International Evidence.” Business Strategy
and the Environment 32, no. 1 (2022): 304–20. https://doi.org/10.1002/bse.3131.'
ieee: 'D. Reimsbach and G. Braam, “Creating social and environmental value through
integrated thinking: International evidence,” Business Strategy and the Environment,
vol. 32, no. 1, pp. 304–320, 2022, doi: 10.1002/bse.3131.'
mla: 'Reimsbach, Daniel, and Geert Braam. “Creating Social and Environmental Value
through Integrated Thinking: International Evidence.” Business Strategy and
the Environment, vol. 32, no. 1, Wiley, 2022, pp. 304–20, doi:10.1002/bse.3131.'
short: D. Reimsbach, G. Braam, Business Strategy and the Environment 32 (2022) 304–320.
date_created: 2023-10-10T10:03:22Z
date_updated: 2023-10-30T11:34:56Z
department:
- _id: '186'
- _id: '815'
doi: 10.1002/bse.3131
intvolume: ' 32'
issue: '1'
keyword:
- Management
- Monitoring
- Policy and Law
- Strategy and Management
- Geography
- Planning and Development
- Business and International Management
language:
- iso: eng
page: 304-320
publication: Business Strategy and the Environment
publication_identifier:
issn:
- 0964-4733
- 1099-0836
publication_status: published
publisher: Wiley
status: public
title: 'Creating social and environmental value through integrated thinking: International
evidence'
type: journal_article
user_id: '21810'
volume: 32
year: '2022'
...
---
_id: '47923'
abstract:
- lang: eng
text: Integrated reporting has widely been promoted as the next evolutionary
step in corporate disclosure, which would soon replace traditional reporting practices.
Embedded in a zeitgeist that favors sustainability, this outlook would suggest
high integrated reporting adoption rates among reporting organizations. Our analysis
of integrated reporting in Germany from 2008 to 2019 shows, however, that organizations
approached integrated reporting with a wait-and-see mentality. This approach cannot
be described adequately by the existing conceptualizations of (partial) practice
adoption. We therefore develop the notion of wait-and-see-ism, defined as the
deliberate and potentially long-lasting postponement of a decision to adopt a
practice while its further development is monitored silently. We see limited,
though continuous, efforts to prepare for the prospect of adopting the practice
of integrated reporting quickly at a later stage. Wait-and-see-ism expands on
prior work on partial adoption by emphasizing its temporal dimension. This adds
an important yet undertheorized option that organizations can employ to respond
to ambiguous institutional demands, thus explaining the stalling of promising
management practices.
author:
- first_name: Christoph
full_name: Endenich, Christoph
last_name: Endenich
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Christopher
full_name: Wickert, Christopher
last_name: Wickert
citation:
ama: 'Endenich C, Hahn R, Reimsbach D, Wickert C. Wait-and-see-ism as partial adoption
of management practices: The rise and stall of integrated reporting. Strategic
Organization. 2022;21(3):566-595. doi:10.1177/14761270221078605'
apa: 'Endenich, C., Hahn, R., Reimsbach, D., & Wickert, C. (2022). Wait-and-see-ism
as partial adoption of management practices: The rise and stall of integrated
reporting. Strategic Organization, 21(3), 566–595. https://doi.org/10.1177/14761270221078605'
bibtex: '@article{Endenich_Hahn_Reimsbach_Wickert_2022, title={Wait-and-see-ism
as partial adoption of management practices: The rise and stall of integrated
reporting}, volume={21}, DOI={10.1177/14761270221078605},
number={3}, journal={Strategic Organization}, publisher={SAGE Publications}, author={Endenich,
Christoph and Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}, year={2022},
pages={566–595} }'
chicago: 'Endenich, Christoph, Rüdiger Hahn, Daniel Reimsbach, and Christopher Wickert.
“Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall
of Integrated Reporting.” Strategic Organization 21, no. 3 (2022): 566–95.
https://doi.org/10.1177/14761270221078605.'
ieee: 'C. Endenich, R. Hahn, D. Reimsbach, and C. Wickert, “Wait-and-see-ism as
partial adoption of management practices: The rise and stall of integrated reporting,”
Strategic Organization, vol. 21, no. 3, pp. 566–595, 2022, doi: 10.1177/14761270221078605.'
mla: 'Endenich, Christoph, et al. “Wait-and-See-Ism as Partial Adoption of Management
Practices: The Rise and Stall of Integrated Reporting.” Strategic Organization,
vol. 21, no. 3, SAGE Publications, 2022, pp. 566–95, doi:10.1177/14761270221078605.'
short: C. Endenich, R. Hahn, D. Reimsbach, C. Wickert, Strategic Organization 21
(2022) 566–595.
date_created: 2023-10-10T10:04:38Z
date_updated: 2023-10-30T11:36:10Z
department:
- _id: '186'
- _id: '815'
doi: 10.1177/14761270221078605
intvolume: ' 21'
issue: '3'
keyword:
- Strategy and Management
- Industrial relations
- Education
- Business and International Management
language:
- iso: eng
page: 566-595
publication: Strategic Organization
publication_identifier:
issn:
- 1476-1270
- 1741-315X
publication_status: published
publisher: SAGE Publications
status: public
title: 'Wait-and-see-ism as partial adoption of management practices: The rise and
stall of integrated reporting'
type: journal_article
user_id: '21810'
volume: 21
year: '2022'
...
---
_id: '47919'
abstract:
- lang: eng
text: AbstractWe examine whether and how political
embeddedness influences financial reporting quality in China by investigating
how government ownership and political connections affect Chinese listed firms’
choices of earnings management strategies. The results show that state‐owned enterprises
(SOEs), and in particular, central SOEs, are more likely to substitute accrual‐based
earnings management strategies with costlier but less detectable real earnings
management strategies than non‐SOEs. The results also indicate that politically
connected enterprises (PCEs) are more likely to employ less detectable real earnings
management strategies than non‐PCEs, so much so that PCEs’ total earnings management
level is higher than that of non‐PCEs.
author:
- first_name: Zhi
full_name: Wang, Zhi
last_name: Wang
- first_name: Geert
full_name: Braam, Geert
last_name: Braam
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Jiaxin
full_name: Wang, Jiaxin
last_name: Wang
citation:
ama: Wang Z, Braam G, Reimsbach D, Wang J. Political embeddedness and firms’ choices
of earnings management strategies in China. Accounting & Finance.
2020;60(5):4723-4755. doi:10.1111/acfi.12690
apa: Wang, Z., Braam, G., Reimsbach, D., & Wang, J. (2020). Political embeddedness
and firms’ choices of earnings management strategies in China. Accounting &
Finance, 60(5), 4723–4755. https://doi.org/10.1111/acfi.12690
bibtex: '@article{Wang_Braam_Reimsbach_Wang_2020, title={Political embeddedness
and firms’ choices of earnings management strategies in China}, volume={60}, DOI={10.1111/acfi.12690}, number={5},
journal={Accounting & Finance}, publisher={Wiley}, author={Wang, Zhi and
Braam, Geert and Reimsbach, Daniel and Wang, Jiaxin}, year={2020}, pages={4723–4755}
}'
chicago: 'Wang, Zhi, Geert Braam, Daniel Reimsbach, and Jiaxin Wang. “Political
Embeddedness and Firms’ Choices of Earnings Management Strategies in China.” Accounting
& Finance 60, no. 5 (2020): 4723–55. https://doi.org/10.1111/acfi.12690.'
ieee: 'Z. Wang, G. Braam, D. Reimsbach, and J. Wang, “Political embeddedness and
firms’ choices of earnings management strategies in China,” Accounting &
Finance, vol. 60, no. 5, pp. 4723–4755, 2020, doi: 10.1111/acfi.12690.'
mla: Wang, Zhi, et al. “Political Embeddedness and Firms’ Choices of Earnings Management
Strategies in China.” Accounting & Finance, vol. 60, no. 5, Wiley,
2020, pp. 4723–55, doi:10.1111/acfi.12690.
short: Z. Wang, G. Braam, D. Reimsbach, J. Wang, Accounting & Finance 60
(2020) 4723–4755.
date_created: 2023-10-10T10:01:10Z
date_updated: 2023-10-30T11:34:31Z
department:
- _id: '186'
- _id: '815'
doi: 10.1111/acfi.12690
intvolume: ' 60'
issue: '5'
keyword:
- Economics
- Econometrics and Finance (miscellaneous)
- Finance
- Accounting
language:
- iso: eng
page: 4723-4755
publication: Accounting & Finance
publication_identifier:
issn:
- 0810-5391
- 1467-629X
publication_status: published
publisher: Wiley
status: public
title: Political embeddedness and firms’ choices of earnings management strategies
in China
type: journal_article
user_id: '21810'
volume: 60
year: '2020'
...
---
_id: '47918'
author:
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: Hahn R, Reimsbach D. Bringing Signaling Theory to Intermediated Voluntary Disclosure.
Commentary on “Detecting False Accounts in Intermediated Voluntary Disclosure”
by Patrick Callery and Jessica Perkins. Academy of Management Discoveries.
2020;7(1):155-157. doi:10.5465/amd.2020.0015
apa: Hahn, R., & Reimsbach, D. (2020). Bringing Signaling Theory to Intermediated
Voluntary Disclosure. Commentary on “Detecting False Accounts in Intermediated
Voluntary Disclosure” by Patrick Callery and Jessica Perkins. Academy of Management
Discoveries, 7(1), 155–157. https://doi.org/10.5465/amd.2020.0015
bibtex: '@article{Hahn_Reimsbach_2020, title={Bringing Signaling Theory to Intermediated
Voluntary Disclosure. Commentary on “Detecting False Accounts in Intermediated
Voluntary Disclosure” by Patrick Callery and Jessica Perkins}, volume={7}, DOI={10.5465/amd.2020.0015}, number={1},
journal={Academy of Management Discoveries}, publisher={Academy of Management},
author={Hahn, Rüdiger and Reimsbach, Daniel}, year={2020}, pages={155–157} }'
chicago: 'Hahn, Rüdiger, and Daniel Reimsbach. “Bringing Signaling Theory to Intermediated
Voluntary Disclosure. Commentary on ‘Detecting False Accounts in Intermediated
Voluntary Disclosure’ by Patrick Callery and Jessica Perkins.” Academy of Management
Discoveries 7, no. 1 (2020): 155–57. https://doi.org/10.5465/amd.2020.0015.'
ieee: 'R. Hahn and D. Reimsbach, “Bringing Signaling Theory to Intermediated Voluntary
Disclosure. Commentary on ‘Detecting False Accounts in Intermediated Voluntary
Disclosure’ by Patrick Callery and Jessica Perkins,” Academy of Management
Discoveries, vol. 7, no. 1, pp. 155–157, 2020, doi: 10.5465/amd.2020.0015.'
mla: Hahn, Rüdiger, and Daniel Reimsbach. “Bringing Signaling Theory to Intermediated
Voluntary Disclosure. Commentary on ‘Detecting False Accounts in Intermediated
Voluntary Disclosure’ by Patrick Callery and Jessica Perkins.” Academy of Management
Discoveries, vol. 7, no. 1, Academy of Management, 2020, pp. 155–57, doi:10.5465/amd.2020.0015.
short: R. Hahn, D. Reimsbach, Academy of Management Discoveries 7 (2020) 155–157.
date_created: 2023-10-10T10:00:57Z
date_updated: 2023-10-30T11:34:07Z
department:
- _id: '186'
- _id: '815'
doi: 10.5465/amd.2020.0015
intvolume: ' 7'
issue: '1'
language:
- iso: eng
page: 155-157
publication: Academy of Management Discoveries
publication_identifier:
issn:
- 2168-1007
publication_status: published
publisher: Academy of Management
status: public
title: Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary
on “Detecting False Accounts in Intermediated Voluntary Disclosure” by Patrick Callery
and Jessica Perkins
type: journal_article
user_id: '21810'
volume: 7
year: '2020'
...
---
_id: '47917'
abstract:
- lang: eng
text: Companies disclosing negative aspects in sustainability reports often
employ legitimation strategies to present mishaps in a favorable light. In incentivized
experiments, we find that nonprofessional investors divest from companies with
a negative sustainability-related incident, and that symbolic legitimation (which
only evasively explains a negative incident) is not a strong enough signal to
counter this divestment behavior. Even substantial legitimation (which reports
on measures and behavioral change) mitigates the divestment decisions only if
the company reports on concrete remediation actions in morally charged situations,
such as social or environmental incidents. We elaborate these results in light
of signaling and screening theory, and suggest the conceptual extension of “costly
signals” to what we call “valuable signals.” We argue that valuable signals need
be not only costly for the sender from an economic perspective but also perceived
as appropriate by the receiver from a noneconomic perspective.
author:
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Peter
full_name: Kotzian, Peter
last_name: Kotzian
- first_name: Madeleine
full_name: Feder, Madeleine
last_name: Feder
- first_name: Barbara E.
full_name: Weißenberger, Barbara E.
last_name: Weißenberger
citation:
ama: Hahn R, Reimsbach D, Kotzian P, Feder M, Weißenberger BE. Legitimation Strategies
as Valuable Signals in Nonfinancial Reporting? Effects on Investor Decision-Making.
Business & Society. 2019;60(4):943-978. doi:10.1177/0007650319872495
apa: Hahn, R., Reimsbach, D., Kotzian, P., Feder, M., & Weißenberger, B. E.
(2019). Legitimation Strategies as Valuable Signals in Nonfinancial Reporting?
Effects on Investor Decision-Making. Business & Society, 60(4),
943–978. https://doi.org/10.1177/0007650319872495
bibtex: '@article{Hahn_Reimsbach_Kotzian_Feder_Weißenberger_2019, title={Legitimation
Strategies as Valuable Signals in Nonfinancial Reporting? Effects on Investor
Decision-Making}, volume={60}, DOI={10.1177/0007650319872495},
number={4}, journal={Business & Society}, publisher={SAGE Publications},
author={Hahn, Rüdiger and Reimsbach, Daniel and Kotzian, Peter and Feder, Madeleine
and Weißenberger, Barbara E.}, year={2019}, pages={943–978} }'
chicago: 'Hahn, Rüdiger, Daniel Reimsbach, Peter Kotzian, Madeleine Feder, and Barbara
E. Weißenberger. “Legitimation Strategies as Valuable Signals in Nonfinancial
Reporting? Effects on Investor Decision-Making.” Business & Society
60, no. 4 (2019): 943–78. https://doi.org/10.1177/0007650319872495.'
ieee: 'R. Hahn, D. Reimsbach, P. Kotzian, M. Feder, and B. E. Weißenberger, “Legitimation
Strategies as Valuable Signals in Nonfinancial Reporting? Effects on Investor
Decision-Making,” Business & Society, vol. 60, no. 4, pp. 943–978,
2019, doi: 10.1177/0007650319872495.'
mla: Hahn, Rüdiger, et al. “Legitimation Strategies as Valuable Signals in Nonfinancial
Reporting? Effects on Investor Decision-Making.” Business & Society,
vol. 60, no. 4, SAGE Publications, 2019, pp. 943–78, doi:10.1177/0007650319872495.
short: R. Hahn, D. Reimsbach, P. Kotzian, M. Feder, B.E. Weißenberger, Business
& Society 60 (2019) 943–978.
date_created: 2023-10-10T10:00:40Z
date_updated: 2023-10-30T11:33:44Z
department:
- _id: '186'
- _id: '815'
doi: 10.1177/0007650319872495
intvolume: ' 60'
issue: '4'
keyword:
- Social Sciences (miscellaneous)
- Business
- Management and Accounting (miscellaneous)
language:
- iso: eng
page: 943-978
publication: Business & Society
publication_identifier:
issn:
- 0007-6503
- 1552-4205
publication_status: published
publisher: SAGE Publications
status: public
title: Legitimation Strategies as Valuable Signals in Nonfinancial Reporting? Effects
on Investor Decision-Making
type: journal_article
user_id: '21810'
volume: 60
year: '2019'
...
---
_id: '47915'
abstract:
- lang: eng
text: AbstractThis study posits that, in the absence
of extensive mandatory regulation and auditing, differences in internal and external
corporate governance (CG) mechanisms will explain variations in choices concerning
corporate sustainability reporting and the interrelated and underlying corporate
sustainability performance (CSP). Specifically, we explore whether board monitoring
effectiveness as a major internal CG mechanism and stakeholder engagement as a
key external CG mechanism are positively associated with sustainability reporting
quality (SRQ), compliance with generally accepted sustainability reporting standards
(SRC) and guidelines, and CSP for a sample of Dutch firms that have voluntarily
disclosed sustainability reports during the years 2012–2016. In addition to these
direct effects, we also investigate the potential indirect effects of the CG mechanisms
on SRQ and SRC via CSP and distinguish between nonlagged and lag effects. Using
structural equation modeling, our results show that, in the short term, monitoring
effectiveness positively affects SRQ and SRC. Stakeholder engagement positively
affects SRQ and SRC in the short term and is positively related to SRQ via CSP
in the longer term, indicating that active stakeholders, over time, may drive
companies toward more sustainable business conduct. Finally, the findings that
CSP is positively related to SRQ but negatively related to SRC provide further
support for signaling and legitimacy theory, respectively. Companies with superior
CSP disclose high‐quality information on CSP to signal the firm's superior sustainability
performance, whereas poor performing companies legitimize their inferior CSP by
complying with more reporting standards, rather than by directly improving their
underlying CSP.
author:
- first_name: Bart
full_name: Manning, Bart
last_name: Manning
- first_name: Geert
full_name: Braam, Geert
last_name: Braam
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: Manning B, Braam G, Reimsbach D. Corporate governance and sustainable business
conduct—<scp>E</scp>ffects of board monitoring effectiveness and
stakeholder engagement on corporate sustainability performance and disclosure
choices. Corporate Social Responsibility and Environmental Management.
2018;26(2):351-366. doi:10.1002/csr.1687
apa: Manning, B., Braam, G., & Reimsbach, D. (2018). Corporate governance and
sustainable business conduct—<scp>E</scp>ffects of board monitoring
effectiveness and stakeholder engagement on corporate sustainability performance
and disclosure choices. Corporate Social Responsibility and Environmental Management,
26(2), 351–366. https://doi.org/10.1002/csr.1687
bibtex: '@article{Manning_Braam_Reimsbach_2018, title={Corporate governance and
sustainable business conduct—<scp>E</scp>ffects of board monitoring
effectiveness and stakeholder engagement on corporate sustainability performance
and disclosure choices}, volume={26}, DOI={10.1002/csr.1687},
number={2}, journal={Corporate Social Responsibility and Environmental Management},
publisher={Wiley}, author={Manning, Bart and Braam, Geert and Reimsbach, Daniel},
year={2018}, pages={351–366} }'
chicago: 'Manning, Bart, Geert Braam, and Daniel Reimsbach. “Corporate Governance
and Sustainable Business Conduct—<scp>E</Scp>ffects of Board Monitoring
Effectiveness and Stakeholder Engagement on Corporate Sustainability Performance
and Disclosure Choices.” Corporate Social Responsibility and Environmental
Management 26, no. 2 (2018): 351–66. https://doi.org/10.1002/csr.1687.'
ieee: 'B. Manning, G. Braam, and D. Reimsbach, “Corporate governance and sustainable
business conduct—<scp>E</scp>ffects of board monitoring effectiveness
and stakeholder engagement on corporate sustainability performance and disclosure
choices,” Corporate Social Responsibility and Environmental Management,
vol. 26, no. 2, pp. 351–366, 2018, doi: 10.1002/csr.1687.'
mla: Manning, Bart, et al. “Corporate Governance and Sustainable Business Conduct—<scp>E</Scp>ffects
of Board Monitoring Effectiveness and Stakeholder Engagement on Corporate Sustainability
Performance and Disclosure Choices.” Corporate Social Responsibility and Environmental
Management, vol. 26, no. 2, Wiley, 2018, pp. 351–66, doi:10.1002/csr.1687.
short: B. Manning, G. Braam, D. Reimsbach, Corporate Social Responsibility and Environmental
Management 26 (2018) 351–366.
date_created: 2023-10-10T10:00:18Z
date_updated: 2023-10-30T11:32:48Z
department:
- _id: '186'
- _id: '815'
doi: 10.1002/csr.1687
intvolume: ' 26'
issue: '2'
keyword:
- Management
- Monitoring
- Policy and Law
- Strategy and Management
- Development
language:
- iso: eng
page: 351-366
publication: Corporate Social Responsibility and Environmental Management
publication_identifier:
issn:
- 1535-3958
- 1535-3966
publication_status: published
publisher: Wiley
status: public
title: Corporate governance and sustainable business conduct—Effects of
board monitoring effectiveness and stakeholder engagement on corporate sustainability
performance and disclosure choices
type: journal_article
user_id: '21810'
volume: 26
year: '2018'
...
---
_id: '47916'
abstract:
- lang: eng
text: AbstractThis study posits that, in the absence
of extensive mandatory regulation and auditing, differences in internal and external
corporate governance (CG) mechanisms will explain variations in choices concerning
corporate sustainability reporting and the interrelated and underlying corporate
sustainability performance (CSP). Specifically, we explore whether board monitoring
effectiveness as a major internal CG mechanism and stakeholder engagement as a
key external CG mechanism are positively associated with sustainability reporting
quality (SRQ), compliance with generally accepted sustainability reporting standards
(SRC) and guidelines, and CSP for a sample of Dutch firms that have voluntarily
disclosed sustainability reports during the years 2012–2016. In addition to these
direct effects, we also investigate the potential indirect effects of the CG mechanisms
on SRQ and SRC via CSP and distinguish between nonlagged and lag effects. Using
structural equation modeling, our results show that, in the short term, monitoring
effectiveness positively affects SRQ and SRC. Stakeholder engagement positively
affects SRQ and SRC in the short term and is positively related to SRQ via CSP
in the longer term, indicating that active stakeholders, over time, may drive
companies toward more sustainable business conduct. Finally, the findings that
CSP is positively related to SRQ but negatively related to SRC provide further
support for signaling and legitimacy theory, respectively. Companies with superior
CSP disclose high‐quality information on CSP to signal the firm's superior sustainability
performance, whereas poor performing companies legitimize their inferior CSP by
complying with more reporting standards, rather than by directly improving their
underlying CSP.
author:
- first_name: Bart
full_name: Manning, Bart
last_name: Manning
- first_name: Geert
full_name: Braam, Geert
last_name: Braam
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: Manning B, Braam G, Reimsbach D. Corporate governance and sustainable business
conduct—<scp>E</scp>ffects of board monitoring effectiveness and
stakeholder engagement on corporate sustainability performance and disclosure
choices. Corporate Social Responsibility and Environmental Management.
2018;26(2):351-366. doi:10.1002/csr.1687
apa: Manning, B., Braam, G., & Reimsbach, D. (2018). Corporate governance and
sustainable business conduct—<scp>E</scp>ffects of board monitoring
effectiveness and stakeholder engagement on corporate sustainability performance
and disclosure choices. Corporate Social Responsibility and Environmental Management,
26(2), 351–366. https://doi.org/10.1002/csr.1687
bibtex: '@article{Manning_Braam_Reimsbach_2018, title={Corporate governance and
sustainable business conduct—<scp>E</scp>ffects of board monitoring
effectiveness and stakeholder engagement on corporate sustainability performance
and disclosure choices}, volume={26}, DOI={10.1002/csr.1687},
number={2}, journal={Corporate Social Responsibility and Environmental Management},
publisher={Wiley}, author={Manning, Bart and Braam, Geert and Reimsbach, Daniel},
year={2018}, pages={351–366} }'
chicago: 'Manning, Bart, Geert Braam, and Daniel Reimsbach. “Corporate Governance
and Sustainable Business Conduct—<scp>E</Scp>ffects of Board Monitoring
Effectiveness and Stakeholder Engagement on Corporate Sustainability Performance
and Disclosure Choices.” Corporate Social Responsibility and Environmental
Management 26, no. 2 (2018): 351–66. https://doi.org/10.1002/csr.1687.'
ieee: 'B. Manning, G. Braam, and D. Reimsbach, “Corporate governance and sustainable
business conduct—<scp>E</scp>ffects of board monitoring effectiveness
and stakeholder engagement on corporate sustainability performance and disclosure
choices,” Corporate Social Responsibility and Environmental Management,
vol. 26, no. 2, pp. 351–366, 2018, doi: 10.1002/csr.1687.'
mla: Manning, Bart, et al. “Corporate Governance and Sustainable Business Conduct—<scp>E</Scp>ffects
of Board Monitoring Effectiveness and Stakeholder Engagement on Corporate Sustainability
Performance and Disclosure Choices.” Corporate Social Responsibility and Environmental
Management, vol. 26, no. 2, Wiley, 2018, pp. 351–66, doi:10.1002/csr.1687.
short: B. Manning, G. Braam, D. Reimsbach, Corporate Social Responsibility and Environmental
Management 26 (2018) 351–366.
date_created: 2023-10-10T10:00:19Z
date_updated: 2023-10-30T11:33:14Z
department:
- _id: '186'
- _id: '815'
doi: 10.1002/csr.1687
intvolume: ' 26'
issue: '2'
keyword:
- Management
- Monitoring
- Policy and Law
- Strategy and Management
- Development
language:
- iso: eng
page: 351-366
publication: Corporate Social Responsibility and Environmental Management
publication_identifier:
issn:
- 1535-3958
- 1535-3966
publication_status: published
publisher: Wiley
status: public
title: Corporate governance and sustainable business conduct—Effects of
board monitoring effectiveness and stakeholder engagement on corporate sustainability
performance and disclosure choices
type: journal_article
user_id: '21810'
volume: 26
year: '2018'
...
---
_id: '47914'
author:
- first_name: Zhi
full_name: Wang, Zhi
last_name: Wang
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Geert
full_name: Braam, Geert
last_name: Braam
citation:
ama: 'Wang Z, Reimsbach D, Braam G. Political embeddedness and the diffusion of
corporate social responsibility practices in China: A trade-off between financial
and CSR performance? Journal of Cleaner Production. 2018;198:1185-1197.
doi:10.1016/j.jclepro.2018.07.116'
apa: 'Wang, Z., Reimsbach, D., & Braam, G. (2018). Political embeddedness and
the diffusion of corporate social responsibility practices in China: A trade-off
between financial and CSR performance? Journal of Cleaner Production, 198,
1185–1197. https://doi.org/10.1016/j.jclepro.2018.07.116'
bibtex: '@article{Wang_Reimsbach_Braam_2018, title={Political embeddedness and the
diffusion of corporate social responsibility practices in China: A trade-off between
financial and CSR performance?}, volume={198}, DOI={10.1016/j.jclepro.2018.07.116},
journal={Journal of Cleaner Production}, publisher={Elsevier BV}, author={Wang,
Zhi and Reimsbach, Daniel and Braam, Geert}, year={2018}, pages={1185–1197} }'
chicago: 'Wang, Zhi, Daniel Reimsbach, and Geert Braam. “Political Embeddedness
and the Diffusion of Corporate Social Responsibility Practices in China: A Trade-off
between Financial and CSR Performance?” Journal of Cleaner Production 198
(2018): 1185–97. https://doi.org/10.1016/j.jclepro.2018.07.116.'
ieee: 'Z. Wang, D. Reimsbach, and G. Braam, “Political embeddedness and the diffusion
of corporate social responsibility practices in China: A trade-off between financial
and CSR performance?,” Journal of Cleaner Production, vol. 198, pp. 1185–1197,
2018, doi: 10.1016/j.jclepro.2018.07.116.'
mla: 'Wang, Zhi, et al. “Political Embeddedness and the Diffusion of Corporate Social
Responsibility Practices in China: A Trade-off between Financial and CSR Performance?”
Journal of Cleaner Production, vol. 198, Elsevier BV, 2018, pp. 1185–97,
doi:10.1016/j.jclepro.2018.07.116.'
short: Z. Wang, D. Reimsbach, G. Braam, Journal of Cleaner Production 198 (2018)
1185–1197.
date_created: 2023-10-10T09:24:01Z
date_updated: 2023-10-30T11:32:22Z
department:
- _id: '186'
- _id: '815'
doi: 10.1016/j.jclepro.2018.07.116
intvolume: ' 198'
keyword:
- Industrial and Manufacturing Engineering
- Strategy and Management
- General Environmental Science
- Renewable Energy
- Sustainability and the Environment
- Building and Construction
language:
- iso: eng
page: 1185-1197
publication: Journal of Cleaner Production
publication_identifier:
issn:
- 0959-6526
publication_status: published
publisher: Elsevier BV
status: public
title: 'Political embeddedness and the diffusion of corporate social responsibility
practices in China: A trade-off between financial and CSR performance?'
type: journal_article
user_id: '21810'
volume: 198
year: '2018'
...
---
_id: '47913'
article_type: original
author:
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
- first_name: Anil
full_name: Gürtürk, Anil
last_name: Gürtürk
citation:
ama: 'Reimsbach D, Hahn R, Gürtürk A. Integrated Reporting and Assurance of Sustainability
Information: An Experimental Study on Professional Investors’ Information Processing.
European Accounting Review. 2017;27(3):559-581. doi:10.1080/09638180.2016.1273787'
apa: 'Reimsbach, D., Hahn, R., & Gürtürk, A. (2017). Integrated Reporting and
Assurance of Sustainability Information: An Experimental Study on Professional
Investors’ Information Processing. European Accounting Review, 27(3),
559–581. https://doi.org/10.1080/09638180.2016.1273787'
bibtex: '@article{Reimsbach_Hahn_Gürtürk_2017, title={Integrated Reporting and Assurance
of Sustainability Information: An Experimental Study on Professional Investors’
Information Processing}, volume={27}, DOI={10.1080/09638180.2016.1273787},
number={3}, journal={European Accounting Review}, publisher={Informa UK Limited},
author={Reimsbach, Daniel and Hahn, Rüdiger and Gürtürk, Anil}, year={2017}, pages={559–581}
}'
chicago: 'Reimsbach, Daniel, Rüdiger Hahn, and Anil Gürtürk. “Integrated Reporting
and Assurance of Sustainability Information: An Experimental Study on Professional
Investors’ Information Processing.” European Accounting Review 27, no.
3 (2017): 559–81. https://doi.org/10.1080/09638180.2016.1273787.'
ieee: 'D. Reimsbach, R. Hahn, and A. Gürtürk, “Integrated Reporting and Assurance
of Sustainability Information: An Experimental Study on Professional Investors’
Information Processing,” European Accounting Review, vol. 27, no. 3, pp.
559–581, 2017, doi: 10.1080/09638180.2016.1273787.'
mla: 'Reimsbach, Daniel, et al. “Integrated Reporting and Assurance of Sustainability
Information: An Experimental Study on Professional Investors’ Information Processing.”
European Accounting Review, vol. 27, no. 3, Informa UK Limited, 2017, pp.
559–81, doi:10.1080/09638180.2016.1273787.'
short: D. Reimsbach, R. Hahn, A. Gürtürk, European Accounting Review 27 (2017) 559–581.
date_created: 2023-10-10T09:19:32Z
date_updated: 2023-10-30T11:36:28Z
department:
- _id: '186'
- _id: '815'
doi: 10.1080/09638180.2016.1273787
intvolume: ' 27'
issue: '3'
keyword:
- Business
- Management and Accounting (miscellaneous)
- Accounting
- Business and International Management
- Economics
- Econometrics and Finance (miscellaneous)
- Economics and Econometrics
- Finance
language:
- iso: eng
page: 559-581
publication: European Accounting Review
publication_identifier:
issn:
- 0963-8180
- 1468-4497
publication_status: published
publisher: Informa UK Limited
status: public
title: 'Integrated Reporting and Assurance of Sustainability Information: An Experimental
Study on Professional Investors’ Information Processing'
type: journal_article
user_id: '21810'
volume: 27
year: '2017'
...
---
_id: '47912'
abstract:
- lang: eng
text: Factorial surveys (FSs) integrate elements of survey research and
classical experiments. Using a large number of respondents in a controlled setting,
FSs approximate complex and realistic judgment situations through so-called vignettes—that
is, carefully designed descriptions of hypothetical people, social situations,
or scenarios. Despite being rooted, and predominantly applied, in sociology, FSs
are particularly promising for business and society (B&S) scholars. Given
the multiplicity, inherent complexity, and sometimes fuzziness of B&S research
objects, conventional research methods inevitably reach their limits. This article,
therefore, systematically presents methodological and thematic opportunities for
FS studies in B&S research. It is argued that FSs are well suited to dealing
with the complex interplay of societal-, organizational-, and individual-level
factors in B&S research and to studying the principles underlying human perceptions,
attitudes, values, social norms, and (anticipated) behavior. The application of
the FS method is illustrated based on a showcase example in the realm of socially
responsible investments (SRIs). As the literature on the conceptualization of
FSs is limited, methodological challenges are addressed to guide B&S researchers
past the common methodological pitfalls.
author:
- first_name: Josua
full_name: Oll, Josua
last_name: Oll
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Peter
full_name: Kotzian, Peter
last_name: Kotzian
citation:
ama: 'Oll J, Hahn R, Reimsbach D, Kotzian P. Tackling Complexity in Business and
Society Research: The Methodological and Thematic Potential of Factorial Surveys.
Business & Society. 2016;57(1):26-59. doi:10.1177/0007650316645337'
apa: 'Oll, J., Hahn, R., Reimsbach, D., & Kotzian, P. (2016). Tackling Complexity
in Business and Society Research: The Methodological and Thematic Potential of
Factorial Surveys. Business & Society, 57(1), 26–59. https://doi.org/10.1177/0007650316645337'
bibtex: '@article{Oll_Hahn_Reimsbach_Kotzian_2016, title={Tackling Complexity in
Business and Society Research: The Methodological and Thematic Potential of Factorial
Surveys}, volume={57}, DOI={10.1177/0007650316645337},
number={1}, journal={Business & Society}, publisher={SAGE Publications},
author={Oll, Josua and Hahn, Rüdiger and Reimsbach, Daniel and Kotzian, Peter},
year={2016}, pages={26–59} }'
chicago: 'Oll, Josua, Rüdiger Hahn, Daniel Reimsbach, and Peter Kotzian. “Tackling
Complexity in Business and Society Research: The Methodological and Thematic Potential
of Factorial Surveys.” Business & Society 57, no. 1 (2016): 26–59.
https://doi.org/10.1177/0007650316645337.'
ieee: 'J. Oll, R. Hahn, D. Reimsbach, and P. Kotzian, “Tackling Complexity in Business
and Society Research: The Methodological and Thematic Potential of Factorial Surveys,”
Business & Society, vol. 57, no. 1, pp. 26–59, 2016, doi: 10.1177/0007650316645337.'
mla: 'Oll, Josua, et al. “Tackling Complexity in Business and Society Research:
The Methodological and Thematic Potential of Factorial Surveys.” Business &
Society, vol. 57, no. 1, SAGE Publications, 2016, pp. 26–59, doi:10.1177/0007650316645337.'
short: J. Oll, R. Hahn, D. Reimsbach, P. Kotzian, Business & Society 57
(2016) 26–59.
date_created: 2023-10-10T09:19:10Z
date_updated: 2023-10-30T11:37:08Z
department:
- _id: '186'
- _id: '815'
doi: 10.1177/0007650316645337
intvolume: ' 57'
issue: '1'
keyword:
- Social Sciences (miscellaneous)
- Business
- Management and Accounting (miscellaneous)
language:
- iso: eng
page: 26-59
publication: Business & Society
publication_identifier:
issn:
- 0007-6503
- 1552-4205
publication_status: published
publisher: SAGE Publications
status: public
title: 'Tackling Complexity in Business and Society Research: The Methodological and
Thematic Potential of Factorial Surveys'
type: journal_article
user_id: '21810'
volume: 57
year: '2016'
...
---
_id: '47910'
abstract:
- lang: eng
text: The debate surrounding climate change often centers on companies’
contributions to global warming, which has led to an increase in the importance
of carbon disclosure. We evaluate the current state of related research and identify
its trends, coherences, and caveats via a systematic literature review. Sociopolitical
theories of disclosure, economic theories of disclosure, and institutional theory
serve as the main theoretical anchors for our exploration. The existing research
emphasizes the determinants and, to a lesser extent, effects of carbon disclosure,
as well as the associated regulatory issues such as voluntary versus mandatory
disclosure. Additionally, we discuss related topics, such as assurance and risks.
We find that a large portion of scholarly work provides no link to theory, despite
the fact that such links can be identified, for example, from the financial disclosure
literature. Finally, we report on the established knowledge and examine the need
for additional research.
alternative_title:
- Reviewing the Literature on Carbon Disclosure
author:
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Frank
full_name: Schiemann, Frank
last_name: Schiemann
citation:
ama: Hahn R, Reimsbach D, Schiemann F. Organizations, Climate Change, and Transparency.
Organization & Environment. 2015;28(1):80-102. doi:10.1177/1086026615575542
apa: Hahn, R., Reimsbach, D., & Schiemann, F. (2015). Organizations, Climate
Change, and Transparency. Organization & Environment, 28(1),
80–102. https://doi.org/10.1177/1086026615575542
bibtex: '@article{Hahn_Reimsbach_Schiemann_2015, title={Organizations, Climate Change,
and Transparency}, volume={28}, DOI={10.1177/1086026615575542},
number={1}, journal={Organization & Environment}, publisher={SAGE Publications},
author={Hahn, Rüdiger and Reimsbach, Daniel and Schiemann, Frank}, year={2015},
pages={80–102} }'
chicago: 'Hahn, Rüdiger, Daniel Reimsbach, and Frank Schiemann. “Organizations,
Climate Change, and Transparency.” Organization & Environment 28,
no. 1 (2015): 80–102. https://doi.org/10.1177/1086026615575542.'
ieee: 'R. Hahn, D. Reimsbach, and F. Schiemann, “Organizations, Climate Change,
and Transparency,” Organization & Environment, vol. 28, no. 1,
pp. 80–102, 2015, doi: 10.1177/1086026615575542.'
mla: Hahn, Rüdiger, et al. “Organizations, Climate Change, and Transparency.” Organization
& Environment, vol. 28, no. 1, SAGE Publications, 2015, pp. 80–102,
doi:10.1177/1086026615575542.
short: R. Hahn, D. Reimsbach, F. Schiemann, Organization & Environment 28
(2015) 80–102.
date_created: 2023-10-10T09:18:29Z
date_updated: 2023-10-30T11:31:47Z
department:
- _id: '186'
- _id: '815'
doi: 10.1177/1086026615575542
intvolume: ' 28'
issue: '1'
keyword:
- Organizational Behavior and Human Resource Management
- General Environmental Science
language:
- iso: eng
page: 80-102
publication: Organization & Environment
publication_identifier:
issn:
- 1086-0266
- 1552-7417
publication_status: published
publisher: SAGE Publications
status: public
title: Organizations, Climate Change, and Transparency
type: journal_article
user_id: '21810'
volume: 28
year: '2015'
...
---
_id: '47909'
article_number: '82'
author:
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Bastian
full_name: Hauschild, Bastian
last_name: Hauschild
citation:
ama: 'Reimsbach D, Hauschild B. Testing vs. building accounting theory with experimental
research: insights from management research. International Journal of Behavioural
Accounting and Finance. 2015;5(1). doi:10.1504/ijbaf.2015.071050'
apa: 'Reimsbach, D., & Hauschild, B. (2015). Testing vs. building accounting
theory with experimental research: insights from management research. International
Journal of Behavioural Accounting and Finance, 5(1), Article 82. https://doi.org/10.1504/ijbaf.2015.071050'
bibtex: '@article{Reimsbach_Hauschild_2015, title={Testing vs. building accounting
theory with experimental research: insights from management research}, volume={5},
DOI={10.1504/ijbaf.2015.071050},
number={182}, journal={International Journal of Behavioural Accounting and Finance},
publisher={Inderscience Publishers}, author={Reimsbach, Daniel and Hauschild,
Bastian}, year={2015} }'
chicago: 'Reimsbach, Daniel, and Bastian Hauschild. “Testing vs. Building Accounting
Theory with Experimental Research: Insights from Management Research.” International
Journal of Behavioural Accounting and Finance 5, no. 1 (2015). https://doi.org/10.1504/ijbaf.2015.071050.'
ieee: 'D. Reimsbach and B. Hauschild, “Testing vs. building accounting theory with
experimental research: insights from management research,” International Journal
of Behavioural Accounting and Finance, vol. 5, no. 1, Art. no. 82, 2015, doi:
10.1504/ijbaf.2015.071050.'
mla: 'Reimsbach, Daniel, and Bastian Hauschild. “Testing vs. Building Accounting
Theory with Experimental Research: Insights from Management Research.” International
Journal of Behavioural Accounting and Finance, vol. 5, no. 1, 82, Inderscience
Publishers, 2015, doi:10.1504/ijbaf.2015.071050.'
short: D. Reimsbach, B. Hauschild, International Journal of Behavioural Accounting
and Finance 5 (2015).
date_created: 2023-10-10T09:18:12Z
date_updated: 2023-10-30T11:37:01Z
department:
- _id: '186'
- _id: '815'
doi: 10.1504/ijbaf.2015.071050
intvolume: ' 5'
issue: '1'
keyword:
- Geology
- Ocean Engineering
- Water Science and Technology
language:
- iso: eng
publication: International Journal of Behavioural Accounting and Finance
publication_identifier:
issn:
- 1753-1969
- 1753-1977
publication_status: published
publisher: Inderscience Publishers
status: public
title: 'Testing vs. building accounting theory with experimental research: insights
from management research'
type: journal_article
user_id: '21810'
volume: 5
year: '2015'
...
---
_id: '47906'
abstract:
- lang: eng
text: Purpose–
In this viewpoint, the authors aim to discuss sustainability issues in university
education. Balancing what we call the “Accounting View” and the “Sustainability
View”, the authors illuminate the status of value relevance of sustainability
information and question the depth of business students' processing of this information.Design/methodology/approach–
The discussion was triggered by an experimental study on sustainability disclosure
which revealed interesting findings related to the participating students' prior
sustainability and accounting coursework. The authors start the viewpoint from
these findings and contrast them with existing views on sustainability and accounting
(education).Findings–
The amount of accounting coursework was positively related to the probability
of including sustainability information in future stock value estimates, whereas
this applied only marginally to sustainability coursework. However, students with
more sophisticated sustainability knowledge seemed to scrutinize the given sustainability
information more deeply, while students with “pure” accounting knowledge seemed
more willing to simply accept the information.Practical implications– The
authors argue for advancements in the curriculum for business students that foster
critical thinking and might prevent students (and thus potential future managers)
from using sustainability information superficially. The authors caution against
regarding sustainability issues as an “add-on” to existing courses and curricula
and call for a combination of integrating sustainability issues in (core) business
courses and offering standalone courses on sustainability management or CSR.Originality/value– Triggered
by findings from an experimental study, the authors contrast different opinions
on sustainability education of business students and offer a new viewpoint on
the (supposed) value relevance of sustainability information for future business
leaders.
alternative_title:
- A viewpoint on the influence of sustainability and accounting education on future
managers' processing of sustainability information
author:
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: Hahn R, Reimsbach D. Are we on track with sustainability literacy? Journal
of Global Responsibility. 2014;5(1):55-67. doi:10.1108/jgr-12-2013-0016
apa: Hahn, R., & Reimsbach, D. (2014). Are we on track with sustainability literacy?
Journal of Global Responsibility, 5(1), 55–67. https://doi.org/10.1108/jgr-12-2013-0016
bibtex: '@article{Hahn_Reimsbach_2014, title={Are we on track with sustainability
literacy?}, volume={5}, DOI={10.1108/jgr-12-2013-0016},
number={1}, journal={Journal of Global Responsibility}, publisher={Emerald}, author={Hahn,
Rüdiger and Reimsbach, Daniel}, year={2014}, pages={55–67} }'
chicago: 'Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability
Literacy?” Journal of Global Responsibility 5, no. 1 (2014): 55–67. https://doi.org/10.1108/jgr-12-2013-0016.'
ieee: 'R. Hahn and D. Reimsbach, “Are we on track with sustainability literacy?,”
Journal of Global Responsibility, vol. 5, no. 1, pp. 55–67, 2014, doi:
10.1108/jgr-12-2013-0016.'
mla: Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability Literacy?”
Journal of Global Responsibility, vol. 5, no. 1, Emerald, 2014, pp. 55–67,
doi:10.1108/jgr-12-2013-0016.
short: R. Hahn, D. Reimsbach, Journal of Global Responsibility 5 (2014) 55–67.
date_created: 2023-10-10T09:16:50Z
date_updated: 2023-10-30T11:36:37Z
department:
- _id: '186'
- _id: '815'
doi: 10.1108/jgr-12-2013-0016
intvolume: ' 5'
issue: '1'
keyword:
- Business and International Management
language:
- iso: eng
page: 55-67
publication: Journal of Global Responsibility
publication_identifier:
issn:
- 2041-2568
publication_status: published
publisher: Emerald
status: public
title: Are we on track with sustainability literacy?
type: journal_article
user_id: '21810'
volume: 5
year: '2014'
...
---
_id: '47908'
abstract:
- lang: eng
text: AbstractIn this paper, we propose a binomial
approach to modeling sequential R&D investments. More specifically, we present
a compound real options approach, simplifying the existing valuation methodology.
Based upon the same set of assumptions as prior models, we show that the number
of computational steps for valuing any compound option can be reduced to a single
step. We demonstrate the applicability of our approach using the real-world example
of valuing a new drug application. Overall, our work provides a heuristic framework
for fostering the adoption of binomial compound option valuation techniques in
R&D management.
author:
- first_name: Bastian
full_name: Hauschild, Bastian
last_name: Hauschild
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: 'Hauschild B, Reimsbach D. Modeling sequential R&D investments: a binomial
compound option approach. Business Research. 2014;8(1):39-59. doi:10.1007/s40685-014-0017-5'
apa: 'Hauschild, B., & Reimsbach, D. (2014). Modeling sequential R&D
investments: a binomial compound option approach. Business Research, 8(1),
39–59. https://doi.org/10.1007/s40685-014-0017-5'
bibtex: '@article{Hauschild_Reimsbach_2014, title={Modeling sequential R&D
investments: a binomial compound option approach}, volume={8}, DOI={10.1007/s40685-014-0017-5},
number={1}, journal={Business Research}, publisher={Springer Science and Business
Media LLC}, author={Hauschild, Bastian and Reimsbach, Daniel}, year={2014}, pages={39–59}
}'
chicago: 'Hauschild, Bastian, and Daniel Reimsbach. “Modeling Sequential R&D
Investments: A Binomial Compound Option Approach.” Business Research 8,
no. 1 (2014): 39–59. https://doi.org/10.1007/s40685-014-0017-5.'
ieee: 'B. Hauschild and D. Reimsbach, “Modeling sequential R&D investments:
a binomial compound option approach,” Business Research, vol. 8, no. 1,
pp. 39–59, 2014, doi: 10.1007/s40685-014-0017-5.'
mla: 'Hauschild, Bastian, and Daniel Reimsbach. “Modeling Sequential R&D
Investments: A Binomial Compound Option Approach.” Business Research, vol.
8, no. 1, Springer Science and Business Media LLC, 2014, pp. 39–59, doi:10.1007/s40685-014-0017-5.'
short: B. Hauschild, D. Reimsbach, Business Research 8 (2014) 39–59.
date_created: 2023-10-10T09:17:53Z
date_updated: 2023-10-30T11:36:54Z
department:
- _id: '186'
- _id: '815'
doi: 10.1007/s40685-014-0017-5
intvolume: ' 8'
issue: '1'
keyword:
- Business
- Management and Accounting (miscellaneous)
language:
- iso: eng
page: 39-59
publication: Business Research
publication_identifier:
issn:
- 2198-3402
- 2198-2627
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'Modeling sequential R&D investments: a binomial compound option approach'
type: journal_article
user_id: '21810'
volume: 8
year: '2014'
...
---
_id: '47907'
author:
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: 'Reimsbach D. Pro forma earnings disclosure: the effects of non-GAAP earnings
and earnings-before on investors’ information processing. Journal of Business
Economics. 2013;84(4):479-515. doi:10.1007/s11573-013-0688-y'
apa: 'Reimsbach, D. (2013). Pro forma earnings disclosure: the effects of non-GAAP
earnings and earnings-before on investors’ information processing. Journal
of Business Economics, 84(4), 479–515. https://doi.org/10.1007/s11573-013-0688-y'
bibtex: '@article{Reimsbach_2013, title={Pro forma earnings disclosure: the effects
of non-GAAP earnings and earnings-before on investors’ information processing},
volume={84}, DOI={10.1007/s11573-013-0688-y},
number={4}, journal={Journal of Business Economics}, publisher={Springer Science
and Business Media LLC}, author={Reimsbach, Daniel}, year={2013}, pages={479–515}
}'
chicago: 'Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP
Earnings and Earnings-before on Investors’ Information Processing.” Journal
of Business Economics 84, no. 4 (2013): 479–515. https://doi.org/10.1007/s11573-013-0688-y.'
ieee: 'D. Reimsbach, “Pro forma earnings disclosure: the effects of non-GAAP earnings
and earnings-before on investors’ information processing,” Journal of Business
Economics, vol. 84, no. 4, pp. 479–515, 2013, doi: 10.1007/s11573-013-0688-y.'
mla: 'Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP
Earnings and Earnings-before on Investors’ Information Processing.” Journal
of Business Economics, vol. 84, no. 4, Springer Science and Business Media
LLC, 2013, pp. 479–515, doi:10.1007/s11573-013-0688-y.'
short: D. Reimsbach, Journal of Business Economics 84 (2013) 479–515.
date_created: 2023-10-10T09:17:34Z
date_updated: 2023-10-30T11:36:45Z
department:
- _id: '186'
- _id: '815'
doi: 10.1007/s11573-013-0688-y
intvolume: ' 84'
issue: '4'
keyword:
- Economics and Econometrics
- Business and International Management
language:
- iso: eng
page: 479-515
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before
on investors’ information processing'
type: journal_article
user_id: '21810'
volume: 84
year: '2013'
...
---
_id: '47911'
abstract:
- lang: eng
text: ABSTRACTThis study examines how the disclosure
of negative sustainability‐related incidents affects the investment‐related judgments
of decision‐makers. Participants in a sequential 2 × 2 between‐subjects experiment
first received a company's financial information before viewing additional sustainability
information (by the company and by a non‐governmental organization (NGO); with
and without negative disclosure). Results indicate that self‐reporting of negative
incidents does not affect decision‐makers’ stock price estimates and investment
decisions compared with judgments based on financial information only. However,
third‐party disclosure of these incidents by a NGO has a negative affect on these
investment‐related judgments. Furthermore, the magnitude of the NGO reporting
effect depends on whether the company itself simultaneously reports these incidents.
Thus, disclosing negative incidents in sustainability reporting could lose some
of its apparent stigma. Instead of avoiding negative reporting altogether, managers
might use it as a risk mitigation tool in their reporting strategy. The results
also emphasize the power of the often‐mentioned ‘watchdog’ function of NGOs acting
as stakeholder advocates. Copyright © 2013 John Wiley & Sons, Ltd and ERP
Environment
author:
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
citation:
ama: Reimsbach D, Hahn R. The Effects of Negative Incidents in Sustainability Reporting
on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure
in the Realm of Sustainable Development. Business Strategy and the Environment.
2013;24(4):217-235. doi:10.1002/bse.1816
apa: Reimsbach, D., & Hahn, R. (2013). The Effects of Negative Incidents in
Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party
Versus Self‐disclosure in the Realm of Sustainable Development. Business Strategy
and the Environment, 24(4), 217–235. https://doi.org/10.1002/bse.1816
bibtex: '@article{Reimsbach_Hahn_2013, title={The Effects of Negative Incidents
in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party
Versus Self‐disclosure in the Realm of Sustainable Development}, volume={24},
DOI={10.1002/bse.1816}, number={4},
journal={Business Strategy and the Environment}, publisher={Wiley}, author={Reimsbach,
Daniel and Hahn, Rüdiger}, year={2013}, pages={217–235} }'
chicago: 'Reimsbach, Daniel, and Rüdiger Hahn. “The Effects of Negative Incidents
in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party
Versus Self‐disclosure in the Realm of Sustainable Development.” Business Strategy
and the Environment 24, no. 4 (2013): 217–35. https://doi.org/10.1002/bse.1816.'
ieee: 'D. Reimsbach and R. Hahn, “The Effects of Negative Incidents in Sustainability
Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus
Self‐disclosure in the Realm of Sustainable Development,” Business Strategy
and the Environment, vol. 24, no. 4, pp. 217–235, 2013, doi: 10.1002/bse.1816.'
mla: Reimsbach, Daniel, and Rüdiger Hahn. “The Effects of Negative Incidents in
Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party
Versus Self‐disclosure in the Realm of Sustainable Development.” Business Strategy
and the Environment, vol. 24, no. 4, Wiley, 2013, pp. 217–35, doi:10.1002/bse.1816.
short: D. Reimsbach, R. Hahn, Business Strategy and the Environment 24 (2013) 217–235.
date_created: 2023-10-10T09:18:58Z
date_updated: 2023-10-30T11:37:18Z
department:
- _id: '186'
- _id: '815'
doi: 10.1002/bse.1816
intvolume: ' 24'
issue: '4'
keyword:
- Management
- Monitoring
- Policy and Law
- Strategy and Management
- Geography
- Planning and Development
- Business and International Management
language:
- iso: eng
page: 217-235
publication: Business Strategy and the Environment
publication_identifier:
issn:
- 0964-4733
- 1099-0836
publication_status: published
publisher: Wiley
status: public
title: The Effects of Negative Incidents in Sustainability Reporting on Investors’
Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm
of Sustainable Development
type: journal_article
user_id: '21810'
volume: 24
year: '2013'
...