TY - JOUR A1 - Hummel, Katrin A1 - Rötzel, Peter T1 - Mandating the Sustainability Disclosure in Annual Reports – Evidence from the United Kingdom JF - Schmalenbach Business Review May 2019 N2 - This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two research questions: first, whether firms increased disclosure on the mandated topics after the regulation became effective relative to a control group, and second, whether a potential increase in disclosure is moderated by firms’ reporting incentives, namely, firms’ capital market visibility, growth orientation, governance structure, prior voluntary sustainability disclosure levels and critical media coverage. Our sample consists of the FTSE-350 firms and a matched control group of US firms. We use textual analysis to assess the disclosure of the mandated sustainability topics in firms’ annual reports. Specifically, we examine two types of disclosure, namely, the disclosure of the mandated key performance indicators and the narrative disclosure. Our results reveal a significant increase for both types of disclosure relative to the control group. Overall, this treatment effect tends to be smaller for firms with higher reporting incentives, i. e., reporting incentives mitigate the regulatory effect. Taken together, our results suggest that both standards and reporting incentives shape firms’ sustainability disclosure level. KW - Nachhaltigkeit KW - Großbritannien Y1 - 2019 U6 - https://doi.org/10.1007/s41464-019-00069-8 VL - 71 IS - 2 SP - 205 EP - 247 ER - TY - CHAP A1 - Hummel, Katrin A1 - Rötzel, Peter T1 - Mandating the Disclosure of Substainability Information in Annual Reports - Evidence from the Companies Act 2006 Regulations 2013 T2 - Annual Congress of the European Accounting Association N2 - This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two research questions: first, whether firms increased disclosure on the mandated topics after the regulation became effective relative to a control group, and second, whether a potential increase in disclosure is moderated by firms’ reporting incentives, namely, firms’ capital market visibility, growth orientation, governance structure, prior voluntary sustainability disclosure levels and critical media coverage. Our sample consists of the FTSE-350 firms and a matched control group of US firms. We use textual analysis to assess the disclosure of the mandated sustainability topics in firms’ annual reports. Specifically, we examine two types of disclosure, namely, the disclosure of the mandated key performance indicators and the narrative disclosure. Our results reveal a significant increase for both types of disclosure relative to the control group. Overall, this treatment effect tends to be smaller for firms with higher reporting incentives, i.e., reporting incentives mitigate the regulatory effect. Taken together, our results suggest that both standards and reporting incentives shape firms’ sustainability disclosure level. KW - Großbritannien, Companies Act 2006 KW - Bericht KW - Nachhaltigkeit Y1 - 2018 U6 - https://doi.org/10.2139/ssrn.3277478 IS - 41 ER - TY - CHAP A1 - Rötzel, Peter A1 - Schulze, Mike ED - Gleich, Ronald T1 - Results from the Green Controlling-Study 2022 T2 - IGC-General Assembly KW - Nachhaltigkeitscontrolling KW - Green Controlling KW - Controllerstudie KW - Sustainability KW - Survey KW - Nachhaltigkeit KW - Controlling Y1 - 2023 VL - 2023 ER - TY - CHAP A1 - Rötzel, Peter T1 - Nachhaltige Unternehmenssteuerung T2 - Nachhaltigkeitsmanagement kompakt N2 - Erste Schritte zur Implementierung eines Nachhaltigkeitsmanagements im Unternehmen Dieser kompakte Band geht auf zentrale Prinzipien und Konzepte ein, die Unternehmen helfen, ein Nachhaltigkeitsmanagement aufzubauen und weiterzuentwickeln. Darüber hinaus bietet er einen Überblick über die verschiedenen Ansätze und Instrumente des Nachhaltigkeitsmanagements, damit Unternehmen ihre Aktivitäten analysieren, bewerten und verbessern können, um ökologische und soziale Auswirkungen zu reduzieren und langfristige Wertschöpfung zu ermöglichen. Diese grundlegende Einführung richtet sich an die Führungskräfte in den Unternehmen, die sich mit Fragen des Umwelt- und Nachhaltigkeitsmanagements beschäftigen. Zunächst werden die relevanten normativen und regulativen Anforderungen an das unternehmerische Nachhaltigkeitsmanagement vorgestellt, bevor konkret erste Schritte zur Implementierung eines Nachhaltigkeitsmanagements entwickelt werden. Die beiden letzten Kapitel stellen ein geeignetes Steuerungssystem sowie die Grundlagen der Nachhaltigkeitskommunikation eines Unternehmens vor. KW - Unternehmensplanung KW - Nachhaltigkeit KW - Management KW - Nachhaltigkeitscontrolling KW - Unternehmenssteuerung KW - Management Control Systems KW - Sustainability Y1 - 2023 SP - 59 EP - 76 PB - Vahlen CY - München ER - TY - JOUR A1 - Rötzel, Peter A1 - Jöris, Sabine T1 - Trends im Nachhaltigkeitscontrolling - Empirische Ergebnisse aus der Green Controlling Studie 2022 des ICV JF - Controlling N2 - Die vorliegende Studie untersucht Entwicklungen und Trends im Nachhaltigkeitscontrolling, insbesondere hinsichtlich der strategischen Bedeutung der fünf Stufen der Nachhaltigkeit, des Einflusses von Stakeholdergruppen, Zielsetzungen und Instrumenten anhand von drei Studien des Fachkreis Green Controlling for Responsible Business und gibt Implikationen für die Controlling- und Unternehmenspraxis. KW - Nachhaltigkeitscontrolling KW - Green Controlling KW - Controllerstudie KW - Sustainability KW - Nachhaltigkeit KW - Controlling Y1 - 2023 VL - 35 IS - 6 SP - 44 EP - 51 ER -