In view of the increased demand for non-financial reporting after the financial crisis of
2008/2009, integrated reporting (IR) plays a key role in management control and …

Stakeholders' demand for forward‐looking corporate reporting that includes both financial
and non‐financial stories opened the path for the evolution of a new form of reporting known …

This study contributes to the recent “managerial ability” literature and analyses the impact of
audit committees' financial and sustainability expertise (ie combined and separately as …

Corporate reporting and governance are interlinked: Accounting and reporting inventions
created the modern company, and without the modern company there is no entity from which …

Abstract According to the Cadbury Committee (1992) classical definition, corporate
governance is 'the system by which companies are directed and controlled.'In the Cadbury …

Corporate social responsibility (CSR) has become a 'hot topic'in German corporate law in
recent years as witnessed by a surge of recent publications concerning this subject. In …

The best interests rule–the central fiduciary duty of company directors in a number of
common law jurisdictions–encapsulates loyalty between director and company. Its …

In this book, I explore why currently dominant CG theory and institutions obstruct the
capacity for practitioners to anticipate and pro-actively engage with the consequences of a …

The term corporate governance was adopted directly from English into German. Although
there is no exact definition of corporate governance, it seems to be a sensible approach to …

Corporate governance and regulation are intrinsically linked. One formulation of that
relationship frames is as follows: Regulation should begin with strong corporate …