---
_id: '37088'
abstract:
- lang: eng
  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.
author:
- first_name: Maryna
  full_name: Gulenko, Maryna
  id: '64226'
  last_name: Gulenko
- first_name: Saskia
  full_name: Kohlhase, Saskia
  last_name: Kohlhase
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
citation:
  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} }'
  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.'
  mla: 'Gulenko, Maryna, et al. <i>CSR Reporting under the Non-Financial Reporting
    Directive: Evidence from Non-Publicly Listed Firms</i>. 2022.'
  short: 'M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial
    Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.'
date_created: 2023-01-17T12:40:09Z
date_updated: 2023-01-18T13:59:33Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
keyword:
- Corporate social responsibility
- Mandatory reporting
- Non-publicly listed banks
- Double materiality
- Stakeholder groups
- Political influence
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4040946
status: public
title: 'CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly
  Listed Firms'
type: working_paper
user_id: '88603'
year: '2022'
...
---
_id: '25029'
abstract:
- lang: eng
  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.
author:
- first_name: Matthew
  full_name: Caron, Matthew
  id: '60721'
  last_name: Caron
- first_name: Maryna
  full_name: Gulenko, Maryna
  id: '64226'
  last_name: Gulenko
- first_name: Oliver
  full_name: Müller, Oliver
  id: '72849'
  last_name: Müller
citation:
  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.'
  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} }'
  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.
  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.
  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.
  short: 'M. Caron, M. Gulenko, O. Müller, in: 42nd International Conference on Information
    Systems (ICIS 2021), 2021.'
conference:
  end_date: 2021-12-15
  location: Austin, Texas
  name: 42nd International Conference on Information Systems (ICIS 2021)
  start_date: 2021-12-12
date_created: 2021-09-24T09:51:35Z
date_updated: 2023-02-28T08:58:16Z
department:
- _id: '196'
keyword:
- Retail investors
- GameStop
- Social Networks
- Reddit
- WallStreetBets
language:
- iso: eng
main_file_link:
- url: https://aisel.aisnet.org/icis2021/social_media/social_media/13/
publication: 42nd International Conference on Information Systems (ICIS 2021)
publication_status: published
status: public
title: To the Moon! Analyzing the Community of “Degenerates” Engaged in the Surge
  of the GME Stock
type: conference
user_id: '60721'
year: '2021'
...