---
_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: '63781'
abstract:
- lang: eng
text: ' Triggering the energy-efficient behavior of agents in firms simultaneously
decreases costs and mitigates CO2 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. '
author:
- first_name: Christin
full_name: Hoffmann, Christin
last_name: Hoffmann
- first_name: Kirsten
full_name: Thommes, Kirsten
id: '72497'
last_name: Thommes
citation:
ama: Hoffmann C, Thommes K. Combining Egalitarian and Proportional Sharing Rules
in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent
Context. Organization & Environment. 2020;35(2):307-331. doi:10.1177/1086026620945343
apa: Hoffmann, C., & Thommes, K. (2020). Combining Egalitarian and Proportional
Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in
a Principal-Agent Context. Organization & Environment, 35(2),
307–331. https://doi.org/10.1177/1086026620945343
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={10.1177/1086026620945343},
number={2}, journal={Organization & Environment}, publisher={SAGE Publications},
author={Hoffmann, Christin and Thommes, Kirsten}, year={2020}, pages={307–331}
}'
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.” Organization & Environment 35, no.
2 (2020): 307–31. https://doi.org/10.1177/1086026620945343.'
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,” Organization & Environment, vol. 35, no. 2, pp. 307–331,
2020, doi: 10.1177/1086026620945343.'
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.” Organization & Environment, vol. 35,
no. 2, SAGE Publications, 2020, pp. 307–31, doi:10.1177/1086026620945343.
short: C. Hoffmann, K. Thommes, Organization & Environment 35 (2020) 307–331.
date_created: 2026-01-28T09:52:08Z
date_updated: 2026-01-28T09:52:13Z
department:
- _id: '178'
- _id: '184'
doi: 10.1177/1086026620945343
intvolume: ' 35'
issue: '2'
language:
- iso: eng
page: 307-331
publication: Organization & Environment
publication_identifier:
issn:
- 1086-0266
- 1552-7417
publication_status: published
publisher: SAGE Publications
status: public
title: Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to
Incentivize Energy-Efficient Behavior in a Principal-Agent Context
type: journal_article
user_id: '72497'
volume: 35
year: '2020'
...
---
_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'
...