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dc.date.accessioned2024-06-17T08:10:48Z
dc.date.issued2024
dc.identifierdoi:10.17170/kobra-2024052810224
dc.identifier.urihttp://hdl.handle.net/123456789/15854
dc.language.isoeng
dc.relation.haspartdoi:10.1002/bse.2467
dc.relation.haspartdoi:10.1057/s41260-020-00155-4
dc.rightsNamensnennung - Nicht-kommerziell - Weitergabe unter gleichen Bedingungen 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/4.0/*
dc.subject.ddc330
dc.titleValue relevance of ESG reportingeng
dc.typeDissertation
dcterms.abstractIn this doctoral thesis I analyzed the value relevance of ESG reporting in a broad Europe-focused context. In doing so, this thesis takes a holistic view by examining the value relevance of ESG reports. On the one hand, it focuses on certain characteristics such as the type of report or institutional environment. On the other hand, it seeks to obtain a deeper insight into what influences the perception of ESG reporting in general, analyzing ESG-related factors such as ESG controversies.eng
dcterms.accessRightsrestricted access
dcterms.creatorLandau, Alexander
dcterms.dateAccepted2024-05-15
dcterms.extent124 Seiten
dc.contributor.corporatenameKassel, Universität Kassel, Fachbereich Wirtschaftswissenschaften, Institut für Betriebswirtschaftslehre
dc.contributor.refereeKlein, Christian (Prof. Dr.)
dc.contributor.refereeOlbrich, Thomas (Prof. Dr.)
dc.contributor.refereeLehnert, Boris (Dr.)
dc.subject.swdEnvironmental, Social and Governanceger
dc.subject.swdNachhaltigkeitsberichtger
dc.subject.swdWertger
dc.subject.swdStakeholderger
dc.subject.swdInformationswertger
dc.type.versionpublishedVersion
ubks.embargo.terms2026-05-15ger
ubks.embargo.end2026-05-15
kup.iskupfalse
ubks.epflichttrue
ubks.kumDisstrue


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Namensnennung - Nicht-kommerziell - Weitergabe unter gleichen Bedingungen 4.0 International
Except where otherwise noted, this item's license is described as Namensnennung - Nicht-kommerziell - Weitergabe unter gleichen Bedingungen 4.0 International