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Value relevance of ESG reporting

Landau, Alexander

In 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.

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@phdthesis{doi:10.17170/kobra-2024052810224,
  author    ={Landau, Alexander},
  title    ={Value relevance of ESG reporting},
  keywords ={330 and Environmental, Social and Governance and Nachhaltigkeitsbericht and Wert and Stakeholder and Informationswert},
  copyright  ={http://creativecommons.org/licenses/by-nc-sa/4.0/},
  language ={en},
  school={Kassel, Universität Kassel, Fachbereich Wirtschaftswissenschaften, Institut für Betriebswirtschaftslehre},
  year   ={2024}
}