Mandatory Sustainability Reporting in Germany: Does Size Matter?

The Consequences of Mandatory Corporate Sustainability Reporting

We examine the effect of mandatory sustainability reporting on several measures of socially responsible management practices. Using data for 58 countries, we show that after the adoption of mandatory sustainability reporting laws and regulations, the social responsibility of business leaders increases. We also document that both sustainable development and employee training become a higher prio...

Voluntary and Mandatory Company Sustainability Reporting: A Comparison of Approaches

This paper investigates the adoption of an Enterprise Architecture (EA) for improving the effectiveness of sustainability reporting through facilitating business-IT alignment and the incorporation of sustainability management and reporting into the strategy of a company. The paper highlights significant differences between voluntary and mandatory reporting of companies in South Africa with rega...

How Does Integrated Reporting Change Sustainability Communications?

Does size matter ?

Body size is a key parameter influencing demographic characteristics of fish populations as well as market value of landed catch. Yet in bioeconomic modelling body size is often an overlooked biological and economic parameter. Here we evaluate how sizedependent pricing influences optimal harvest strategies in a model parameterized for two pelagic fisheries, those targeting Atlantic herring (Clu...

COTS - Size Does Matter

Railways, like a lot of industries are becoming increasingly reliant on programmable technology for safety. The development of railway technology is however largely driven through market forces and, given the complexity and cost of developing and certifying safety-related systems, rail industry suppliers tend to accede to the needs of their bigger customers. Consequently the in-built functional...