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 - JOUR A1 - Roth, Gian-Luca A1 - Esen, Cemal A1 - Hellmann, Ralf T1 - A New Approach to Seal Polymer Microfluidic Devices Using Ultrashort Laser Pulses JF - Journal of Laser Micro/Nanoengineering N2 - We report on the joining of two different transparent thermoplastic polymers using infrared femtosecond laser pulses. Solely being based on nonlinear absorption, the developed micro-welding process for cyclo-olefin copolymers and polycarbonate does not require any intermediate absorbing layers or any surface pre-processing of the welding partners. In addition, it circumvents any heat damages at the outer surfaces of the welding partners. Femtosecond laser welding of cyclo-olefin copolymers is improved by increasing the numerical aperture of the focusing setup resulting in a wider and more homogenous welding cross-section. Welding results are classified by shear strength and fracture modes are analyzed using scanning electron microscopy. Furthermore, we demonstrate, to the best of our knowledge, first results of ultrashort pulse laser welding of transparent polycarbonate, one of the most used transparent polymers. In view of an optimized and stable micro-welding process, we study the influence of laser power and focal position on welding results. The application of ultrashort pulse laser welding for Lab-on-chip fabrication technologies is demonstrated by sealing an ultrashort pulse laser ablated microfluidic device based on a transparent polymer substrate. KW - Femtosekundenlaser KW - Laserschweißen Y1 - 2019 VL - 14 IS - 1 SP - 49 EP - 53 ER - TY - JOUR A1 - Rötzel, Peter T1 - Information overload in the information age: a review of the literature from business administration, business psychology, and related disciplines with a bibliometric approach and framework development JF - Business Research N2 - In the light of the information age, information overload research in new areas (e.g., social media, virtual collaboration) rises rapidly in many fields of research in business administration with a variety of methods and subjects. This review article analyzes the development of information overload literature in business administration and related interdisciplinary fields and provides a comprehensive and overarching overview using a bibliometric literature analysis combined with a snowball sampling approach. For the last decade, this article reveals research directions and bridges of literature in a wide range of fields of business administration (e.g., accounting, finance, health management, human resources, innovation management, international management, information systems, marketing, manufacturing, or organizational science). This review article identifies the major papers of various research streams to capture the pulse of the information overload-related research and suggest new questions that could be addressed in the future and identifies concrete open gaps for further research. Furthermore, this article presents a new framework for structuring information overload issues which extends our understanding of influence factors and effects of information overload in the decision-making process. KW - Information processing KW - Information management strategies KW - Information overload KW - Literature review KW - Bibliometric literature analysis KW - Informationsüberlastung Y1 - 2019 U6 - https://doi.org/10.1007/s40685-018-0069-z VL - 12 IS - 2 SP - 479 EP - 522 ER - TY - JOUR A1 - Rötzel, Peter A1 - Stehle, Alexander A1 - Pedell, Burkhard A1 - Hummel, Katrin T1 - Integrating environmental management control systems to translate environmental strategy into managerial performance JF - Journal of Accounting & Organizational Change N2 - Abstract Purpose This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. Design/methodology/approach Based on survey data from 218 firms, the authors test a structural equation model. Findings The results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration between regular and environmental management control systems significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role. Research limitations/implications The typical shortcomings of survey-based research apply to this study. Originality/value While previous research focuses primarily on environmental performance at the organizational level, this study addresses individual managerial performance with regard to environmental outcomes. In addition, the authors investigate how the level of integration between regular and environmental management control systems influences the relationship between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems. KW - Managerial behavior KW - Environmental Accounting KW - Management control system KW - Survey data KW - Structural equation modeling KW - Umweltbezogenes Management Y1 - 2019 U6 - https://doi.org/https://doi.org/10.1108/JAOC-08-2018-0082 VL - 2015 IS - 4 SP - 626 EP - 653 ER -