[{"citation":{"chicago":"Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms</i>, 2022.","ieee":"M. Gulenko, S. Kohlhase, and U. Kosi, <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms</i>. 2022.","ama":"Gulenko M, Kohlhase S, Kosi U. <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms</i>.; 2022.","apa":"Gulenko, M., Kohlhase, S., &#38; Kosi, U. (2022). <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms</i>.","bibtex":"@book{Gulenko_Kohlhase_Kosi_2022, title={CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms}, author={Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2022} }","short":"M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.","mla":"Gulenko, Maryna, et al. <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms</i>. 2022."},"year":"2022","author":[{"last_name":"Gulenko","id":"64226","full_name":"Gulenko, Maryna","first_name":"Maryna"},{"full_name":"Kohlhase, Saskia","last_name":"Kohlhase","first_name":"Saskia"},{"first_name":"Urska","id":"54068","full_name":"Kosi, Urska","last_name":"Kosi"}],"date_created":"2023-01-17T12:40:09Z","date_updated":"2023-01-18T13:59:33Z","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4040946"}],"title":"CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms","type":"working_paper","status":"public","abstract":[{"text":"We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks in Germany. They do not have typical shareholders but rather are established by municipal trustees and can serve clients only in their distinct operating area. This setting permits us to identify demand for CSR information by their main stakeholder groups – municipal trustees and private and corporate clients. In this way, our analysis focuses on the double-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or green party and the presence of more supervisory board members belonging to a left-wing or green party are associated with longer CSR reports and more disclosure on environmental, social, employee and human rights matters. In addition, competition for private clients and the sustainability orientation of corporate clients are associated with longer reports and more disclosure on environmental, employee and human rights matters. These findings suggest that savings banks’ CSR reports cater to their principal stakeholders’ demand for CSR information.","lang":"eng"}],"user_id":"88603","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"_id":"37088","language":[{"iso":"eng"}],"keyword":["Corporate social responsibility","Mandatory reporting","Non-publicly listed banks","Double materiality","Stakeholder groups","Political influence"]},{"date_updated":"2023-02-28T08:58:16Z","date_created":"2021-09-24T09:51:35Z","author":[{"first_name":"Matthew","id":"60721","full_name":"Caron, Matthew","last_name":"Caron"},{"last_name":"Gulenko","full_name":"Gulenko, Maryna","id":"64226","first_name":"Maryna"},{"first_name":"Oliver","last_name":"Müller","full_name":"Müller, Oliver","id":"72849"}],"title":"To the Moon! Analyzing the Community of “Degenerates” Engaged in the Surge of the GME Stock","conference":{"location":"Austin, Texas","end_date":"2021-12-15","start_date":"2021-12-12","name":"42nd International Conference on Information Systems (ICIS 2021)"},"main_file_link":[{"url":"https://aisel.aisnet.org/icis2021/social_media/social_media/13/"}],"publication_status":"published","year":"2021","citation":{"apa":"Caron, M., Gulenko, M., &#38; Müller, O. (2021). To the Moon! Analyzing the Community of “Degenerates” Engaged in the Surge of the GME Stock. <i>42nd International Conference on Information Systems (ICIS 2021)</i>. 42nd International Conference on Information Systems (ICIS 2021), Austin, Texas.","bibtex":"@inproceedings{Caron_Gulenko_Müller_2021, title={To the Moon! Analyzing the Community of “Degenerates” Engaged in the Surge of the GME Stock}, booktitle={42nd International Conference on Information Systems (ICIS 2021)}, author={Caron, Matthew and Gulenko, Maryna and Müller, Oliver}, year={2021} }","short":"M. Caron, M. Gulenko, O. Müller, in: 42nd International Conference on Information Systems (ICIS 2021), 2021.","mla":"Caron, Matthew, et al. “To the Moon! Analyzing the Community of ‘Degenerates’ Engaged in the Surge of the GME Stock.” <i>42nd International Conference on Information Systems (ICIS 2021)</i>, 2021.","ieee":"M. Caron, M. Gulenko, and O. Müller, “To the Moon! Analyzing the Community of ‘Degenerates’ Engaged in the Surge of the GME Stock,” presented at the 42nd International Conference on Information Systems (ICIS 2021), Austin, Texas, 2021.","chicago":"Caron, Matthew, Maryna Gulenko, and Oliver Müller. “To the Moon! Analyzing the Community of ‘Degenerates’ Engaged in the Surge of the GME Stock.” In <i>42nd International Conference on Information Systems (ICIS 2021)</i>, 2021.","ama":"Caron M, Gulenko M, Müller O. To the Moon! Analyzing the Community of “Degenerates” Engaged in the Surge of the GME Stock. In: <i>42nd International Conference on Information Systems (ICIS 2021)</i>. ; 2021."},"_id":"25029","department":[{"_id":"196"}],"user_id":"60721","keyword":["Retail investors","GameStop","Social Networks","Reddit","WallStreetBets"],"language":[{"iso":"eng"}],"publication":"42nd International Conference on Information Systems (ICIS 2021)","type":"conference","abstract":[{"text":"In early 2021, the finance world was taken by storm by the dramatic price surge of the GameStop Corp. stock. This rise is being, at least in part, attributed to a group of Redditors belonging to the now-famous r/wallstreetbets (WSB) subreddit group. In this work, we set out to address if user activity on the WSB subreddit is associated with the trading volume of the GME stock. Leveraging a unique dataset containing more than 4.9 million WSB posts and comments, we assert that user activity is associated with the trading volume of the GameStop stock. We further show that posts have a significantly higher predictive power than comments and are especially helpful for predicting unusually high trading volume. Lastly, as recent events have shown, we believe that these findings have implications for retail and institutional investors, trading platforms, and policymakers, as these can have disruptive potential.","lang":"eng"}],"status":"public"}]