[{"date_updated":"2023-12-06T14:50:17Z","volume":36,"author":[{"first_name":"Rüdiger","last_name":"Hahn","full_name":"Hahn, Rüdiger"},{"first_name":"Daniel","last_name":"Reimsbach","full_name":"Reimsbach, Daniel","id":"100169"},{"full_name":"Wickert, Christopher","last_name":"Wickert","first_name":"Christopher"}],"doi":"10.1177/10860266231151653","publication_identifier":{"issn":["1086-0266","1552-7417"]},"publication_status":"published","page":"3-16","intvolume":"        36","citation":{"short":"R. Hahn, D. Reimsbach, C. Wickert, Organization &#38;amp; Environment 36 (2023) 3–16.","bibtex":"@article{Hahn_Reimsbach_Wickert_2023, title={Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated}, volume={36}, DOI={<a href=\"https://doi.org/10.1177/10860266231151653\">10.1177/10860266231151653</a>}, number={1}, journal={Organization &#38;amp; Environment}, publisher={SAGE Publications}, author={Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}, year={2023}, pages={3–16} }","mla":"Hahn, Rüdiger, et al. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” <i>Organization &#38;amp; Environment</i>, vol. 36, no. 1, SAGE Publications, 2023, pp. 3–16, doi:<a href=\"https://doi.org/10.1177/10860266231151653\">10.1177/10860266231151653</a>.","apa":"Hahn, R., Reimsbach, D., &#38; Wickert, C. (2023). Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated. <i>Organization &#38;amp; Environment</i>, <i>36</i>(1), 3–16. <a href=\"https://doi.org/10.1177/10860266231151653\">https://doi.org/10.1177/10860266231151653</a>","ama":"Hahn R, Reimsbach D, Wickert C. Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated. <i>Organization &#38;amp; Environment</i>. 2023;36(1):3-16. doi:<a href=\"https://doi.org/10.1177/10860266231151653\">10.1177/10860266231151653</a>","ieee":"R. Hahn, D. Reimsbach, and C. Wickert, “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated,” <i>Organization &#38;amp; Environment</i>, vol. 36, no. 1, pp. 3–16, 2023, doi: <a href=\"https://doi.org/10.1177/10860266231151653\">10.1177/10860266231151653</a>.","chicago":"Hahn, Rüdiger, Daniel Reimsbach, and Christopher Wickert. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” <i>Organization &#38;amp; Environment</i> 36, no. 1 (2023): 3–16. <a href=\"https://doi.org/10.1177/10860266231151653\">https://doi.org/10.1177/10860266231151653</a>."},"_id":"47921","department":[{"_id":"186"},{"_id":"815"},{"_id":"681"}],"user_id":"46138","type":"journal_article","status":"public","publisher":"SAGE Publications","date_created":"2023-10-10T10:03:43Z","title":"Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated","issue":"1","year":"2023","keyword":["Organizational Behavior and Human Resource Management","General Environmental Science"],"language":[{"iso":"eng"}],"publication":"Organization &amp; Environment","abstract":[{"text":"<jats:p> 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. </jats:p>","lang":"eng"}]},{"doi":"10.1177/1086026620945343","title":"Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context","volume":35,"author":[{"first_name":"Christin","full_name":"Hoffmann, Christin","last_name":"Hoffmann"},{"last_name":"Thommes","id":"72497","full_name":"Thommes, Kirsten","first_name":"Kirsten"}],"date_created":"2026-01-28T09:52:08Z","date_updated":"2026-01-28T09:52:13Z","publisher":"SAGE Publications","page":"307-331","intvolume":"        35","citation":{"ieee":"C. Hoffmann and K. Thommes, “Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context,” <i>Organization &#38;amp; Environment</i>, vol. 35, no. 2, pp. 307–331, 2020, doi: <a href=\"https://doi.org/10.1177/1086026620945343\">10.1177/1086026620945343</a>.","chicago":"Hoffmann, Christin, and Kirsten Thommes. “Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context.” <i>Organization &#38;amp; Environment</i> 35, no. 2 (2020): 307–31. <a href=\"https://doi.org/10.1177/1086026620945343\">https://doi.org/10.1177/1086026620945343</a>.","ama":"Hoffmann C, Thommes K. Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context. <i>Organization &#38;amp; Environment</i>. 2020;35(2):307-331. doi:<a href=\"https://doi.org/10.1177/1086026620945343\">10.1177/1086026620945343</a>","apa":"Hoffmann, C., &#38; Thommes, K. (2020). Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context. <i>Organization &#38;amp; Environment</i>, <i>35</i>(2), 307–331. <a href=\"https://doi.org/10.1177/1086026620945343\">https://doi.org/10.1177/1086026620945343</a>","mla":"Hoffmann, Christin, and Kirsten Thommes. “Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context.” <i>Organization &#38;amp; Environment</i>, vol. 35, no. 2, SAGE Publications, 2020, pp. 307–31, doi:<a href=\"https://doi.org/10.1177/1086026620945343\">10.1177/1086026620945343</a>.","short":"C. Hoffmann, K. Thommes, Organization &#38;amp; Environment 35 (2020) 307–331.","bibtex":"@article{Hoffmann_Thommes_2020, title={Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context}, volume={35}, DOI={<a href=\"https://doi.org/10.1177/1086026620945343\">10.1177/1086026620945343</a>}, number={2}, journal={Organization &#38;amp; Environment}, publisher={SAGE Publications}, author={Hoffmann, Christin and Thommes, Kirsten}, year={2020}, pages={307–331} }"},"year":"2020","issue":"2","publication_identifier":{"issn":["1086-0266","1552-7417"]},"publication_status":"published","language":[{"iso":"eng"}],"department":[{"_id":"178"},{"_id":"184"}],"user_id":"72497","_id":"63781","status":"public","abstract":[{"lang":"eng","text":"<jats:p> Triggering the energy-efficient behavior of agents in firms simultaneously decreases costs and mitigates CO<jats:sub>2</jats:sub> emissions. If firms use team tournaments to increase energy-efficient behavior and thus employee performance, they may face unintended consequences, like a bifurcation effect: Individuals drop out if they believe that they cannot win the contest. By contrast, high-performing employees may overexert themselves. Additionally, some individuals might be tempted to free-ride. In a field experiment with truck drivers, we analyze whether proportional sharing of the bonus within teams based on individual effort instead of egalitarian sharing reduces both bifurcation and free-riding during team tournaments. Our results reveal that (1) the team contest improves performance; (2) this increase in performance is overall slightly stronger under the proportional than under the egalitarian sharing rule, using ceteris paribus comparisons; and (3) the performance increase is mainly driven by the team member performing worse. </jats:p>"}],"publication":"Organization &amp; Environment","type":"journal_article"},{"year":"2015","issue":"1","title":"Organizations, Climate Change, and Transparency","date_created":"2023-10-10T09:18:29Z","publisher":"SAGE Publications","abstract":[{"text":"<jats:p> 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. </jats:p>","lang":"eng"}],"publication":"Organization &amp; Environment","language":[{"iso":"eng"}],"keyword":["Organizational Behavior and Human Resource Management","General Environmental Science"],"citation":{"ama":"Hahn R, Reimsbach D, Schiemann F. Organizations, Climate Change, and Transparency. <i>Organization &#38;amp; Environment</i>. 2015;28(1):80-102. doi:<a href=\"https://doi.org/10.1177/1086026615575542\">10.1177/1086026615575542</a>","chicago":"Hahn, Rüdiger, Daniel Reimsbach, and Frank Schiemann. “Organizations, Climate Change, and Transparency.” <i>Organization &#38;amp; Environment</i> 28, no. 1 (2015): 80–102. <a href=\"https://doi.org/10.1177/1086026615575542\">https://doi.org/10.1177/1086026615575542</a>.","ieee":"R. Hahn, D. Reimsbach, and F. Schiemann, “Organizations, Climate Change, and Transparency,” <i>Organization &#38;amp; Environment</i>, vol. 28, no. 1, pp. 80–102, 2015, doi: <a href=\"https://doi.org/10.1177/1086026615575542\">10.1177/1086026615575542</a>.","short":"R. Hahn, D. Reimsbach, F. Schiemann, Organization &#38;amp; Environment 28 (2015) 80–102.","mla":"Hahn, Rüdiger, et al. “Organizations, Climate Change, and Transparency.” <i>Organization &#38;amp; Environment</i>, vol. 28, no. 1, SAGE Publications, 2015, pp. 80–102, doi:<a href=\"https://doi.org/10.1177/1086026615575542\">10.1177/1086026615575542</a>.","bibtex":"@article{Hahn_Reimsbach_Schiemann_2015, title={Organizations, Climate Change, and Transparency}, volume={28}, DOI={<a href=\"https://doi.org/10.1177/1086026615575542\">10.1177/1086026615575542</a>}, number={1}, journal={Organization &#38;amp; Environment}, publisher={SAGE Publications}, author={Hahn, Rüdiger and Reimsbach, Daniel and Schiemann, Frank}, year={2015}, pages={80–102} }","apa":"Hahn, R., Reimsbach, D., &#38; Schiemann, F. (2015). Organizations, Climate Change, and Transparency. <i>Organization &#38;amp; Environment</i>, <i>28</i>(1), 80–102. <a href=\"https://doi.org/10.1177/1086026615575542\">https://doi.org/10.1177/1086026615575542</a>"},"page":"80-102","intvolume":"        28","publication_status":"published","publication_identifier":{"issn":["1086-0266","1552-7417"]},"doi":"10.1177/1086026615575542","author":[{"first_name":"Rüdiger","last_name":"Hahn","full_name":"Hahn, Rüdiger"},{"last_name":"Reimsbach","full_name":"Reimsbach, Daniel","id":"100169","first_name":"Daniel"},{"full_name":"Schiemann, Frank","last_name":"Schiemann","first_name":"Frank"}],"volume":28,"date_updated":"2023-10-30T11:31:47Z","status":"public","type":"journal_article","alternative_title":["Reviewing the Literature on Carbon Disclosure"],"user_id":"21810","department":[{"_id":"186"},{"_id":"815"}],"_id":"47910"}]