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Displaying results 1 to 9 of 9.

  1. Determinanten und regulatorische Dimensionen der Berichterstattungsqualität immaterieller Werte
    theoretische Fundierung und empirische Evidenz für deutsche, börsennotierte Familienunternehmen
    Published: 2021
    Publisher:  Cuvillier Verlag, Göttingen

    Universitätsbibliothek Duisburg-Essen
    QCI48608
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    Universitäts- und Landesbibliothek Münster
    3L 28860
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    Source: Union catalogues
    Language: German
    Media type: Dissertation
    ISBN: 9783736974654
    Other identifier:
    9783736974654
    Edition: 1. Auflage
    Subjects: Immaterielles Wirtschaftsgut; Börsennotierte Aktiengesellschaft; Geschäftsbericht; Informationswert; Familienkapitalgesellschaft
    Other subjects: Hardcover, Softcover / Wirtschaft/Betriebswirtschaft; Legitimitätstheorie; Inhaltsanalyse; Investorenkapital; Kapitalrendite; Nichtfinanzielle Erklärung; return on capital; Unternehmensberichterstattung; innovation capital; intellectual capital; Share index; Forschung und Entwicklung; Finanzmarktintegrität; immaterielle Werte; corporate governance; Kundenkapital; relational capital; börsennotiert; non-financial statement; Prozesskapital; Forschungslücke; structural capital; intangible assets; reporting quality; Nichtfinanzielle Berichterstattung; content analysis; customer capital; Prinzipal-Agenten-Theorie; Stakeholdertheorie; Aktienindex; Innovationskapital; research and development; Determinanten; investor capital; immaterielle Vermögenswerte; supplier capital; Handelsgesetzbuch; Standardsetter; stakeholder theory; systematischer Literatur-Review; location capital; legitimacy theory; auditing firm; German Companies Act; Signalling-Theorie; family firm; process capital; Accounting Law Reform Act; Berichterstattungsqualität; regulatory dimensions; reporting; research gap; Berichterstattung; signalling theory; human capital; Nachhaltigkeit; Paneldatenregression; Lieferantenkapital; Wirtschaftsprüfungsgesellschaft; Familienunternehmen; listed on the stock exchange; Standortkapital; non-financial reporting; Beziehungskapital; financial market integrity; regulatorische Dimensionen; determinants; Bilanzrechtsreformgesetz; corporate reporting; Humankapital; Wertschöpfungskoeffizient; MAXQDA; Kapitalrentabilität; panel data regression; systematic literature review; family business; Aktiengesetz; principal agent theory; sustainability; commercial code; Strukturkapital
    Scope: XXIX, 416 Seiten, Diagramme
    Notes:

    Dissertation, Technische Universität Clausthal, 2021

  2. Corporate Accountability im Profifußball
    unternehmerische Verantwortung neu denken und erfolgreich kommunizieren
  3. Hit where it hurts
    healthcare access and intimate partner violence
    Published: March 2023
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    This paper investigates the causal link between healthcare access and the help-seeking behavior of intimate partner violence (IPV) victims. Healthcare access can be an important entry point for screening or detecting IPV. Doctors are required by law... more

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    This paper investigates the causal link between healthcare access and the help-seeking behavior of intimate partner violence (IPV) victims. Healthcare access can be an important entry point for screening or detecting IPV. Doctors are required by law to report any injuries to a judge if they suspect they are the result of a crime and can inform and direct victims to IPV services. We exploit the 2012 reform in Spain that removed access to the public healthcare system for undocumented immigrants. We use court reports and protection order requests from the Judicial Branch of the Spanish government to perform a difference-in-differences approach, comparing the help-seeking behavior of foreign and Spanish women before and after the reform. We find that the impact of the reform was immediate; foreign women's IPV reporting and application for protection orders decreased by 12%. This effect is entirely driven by regions with stronger enforcement of the reform. We show suggestive evidence that the reform left the underlying levels of IPV incidence unaffected. Instead, the results are driven by a reduction in injury reports by medical centers. Our findings are important given the increase in migration flows globally as well as for current debates on granting/limiting access to healthcare for marginalized groups.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/272621
    Series: Discussion paper series / IZA ; no. 15994
    Subjects: healthcare access; intimate partner violence; reporting; undocumented immigrants
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  4. Corporate greenhouse gas emission reporting
    a stocktaking of government schemes
    Published: 2012
    Publisher:  OECD, Paris

    This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG) emissions and analyses their main building blocks. It describes the drivers and challenges for governments, companies and investors in... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG) emissions and analyses their main building blocks. It describes the drivers and challenges for governments, companies and investors in dealing with GHG reporting and includes 4 case studies examining in more depth the domestic GHG emission reporting schemes of the UK, France, Japan and Australia. This work is part of a project with UNCTAD, the Climate Disclosure Standards Board (CDSB) and the Global Reporting Initiative (GRI) on consistency of climate change reporting.

     

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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
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    Series: Working papers on international investment ; 2012/01
    OECD Working Papers on International Investment ; no.2012/01
    Subjects: corporate governance; greenhouse gas emissions; reporting; climate change; emissions trading; responsible business conduct; Finance and Investment
    Scope: Online-Ressource (PDF-Datei: 73 S., 1.64 MB), graph. Darst.
  5. Determinanten und regulatorische Dimensionen der Berichterstattungsqualität immaterieller Werte
    theoretische Fundierung und empirische Evidenz für deutsche, börsennotierte Familienunternehmen
    Published: 2021
    Publisher:  Cuvillier Verlag, Göttingen

    Universitätsbibliothek Duisburg-Essen
    Unlimited inter-library loan, copies and loan
    Universitäts- und Landesbibliothek Münster, Zentralbibliothek
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    Content information
    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Print
    ISBN: 9783736974654
    Other identifier:
    9783736974654
    Edition: 1. Auflage
    Subjects: Legitimitätstheorie; Inhaltsanalyse; Investorenkapital; Kapitalrendite; Nichtfinanzielle Erklärung; return on capital; Unternehmensberichterstattung; innovation capital; intellectual capital; Share index; Forschung und Entwicklung; Finanzmarktintegrität; immaterielle Werte; corporate governance; Kundenkapital; relational capital; börsennotiert; non-financial statement; Prozesskapital; Forschungslücke; structural capital; intangible assets; reporting quality; Nichtfinanzielle Berichterstattung; content analysis; customer capital; Prinzipal-Agenten-Theorie; Stakeholdertheorie; Aktienindex; Innovationskapital; research and development; Determinanten; investor capital; immaterielle Vermögenswerte; supplier capital; Handelsgesetzbuch; Standardsetter; stakeholder theory; systematischer Literatur-Review; location capital; legitimacy theory; auditing firm; German Companies Act; Signalling-Theorie; family firm; process capital; Accounting Law Reform Act; Berichterstattungsqualität; regulatory dimensions; reporting; research gap; Berichterstattung; signalling theory; human capital; Nachhaltigkeit; Paneldatenregression; Lieferantenkapital; Wirtschaftsprüfungsgesellschaft; Familienunternehmen; listed on the stock exchange; Standortkapital; non-financial reporting; Beziehungskapital; financial market integrity; regulatorische Dimensionen; determinants; Bilanzrechtsreformgesetz; corporate reporting; Humankapital; Wertschöpfungskoeffizient; MAXQDA; Kapitalrentabilität; panel data regression; systematic literature review; family business; Aktiengesetz; principal agent theory; sustainability; commercial code; Strukturkapital
    Other subjects: Hardcover, Softcover / Wirtschaft/Betriebswirtschaft
    Scope: XXIX, 416 Seiten, Diagramme
    Notes:

    Dissertation, Technische Universität Clausthal, 2021

  6. Corporate greenhouse gas emission reporting
    a stocktaking of government schemes
    Published: 2012
    Publisher:  OECD, Paris

    This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG) emissions and analyses their main building blocks. It describes the drivers and challenges for governments, companies and investors in... more

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    This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG) emissions and analyses their main building blocks. It describes the drivers and challenges for governments, companies and investors in dealing with GHG reporting and includes 4 case studies examining in more depth the domestic GHG emission reporting schemes of the UK, France, Japan and Australia. This work is part of a project with UNCTAD, the Climate Disclosure Standards Board (CDSB) and the Global Reporting Initiative (GRI) on consistency of climate change reporting.

     

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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Working papers on international investment ; 2012/01
    OECD Working Papers on International Investment ; no.2012/01
    Subjects: corporate governance; greenhouse gas emissions; reporting; climate change; emissions trading; responsible business conduct; Finance and Investment
    Scope: Online-Ressource (PDF-Datei: 73 S., 1.64 MB), graph. Darst.
  7. New standard indicators for German development cooperation
    how useful are "numbers at the touch of a button"?
    Published: 2022
    Publisher:  German Institute of Development and Sustainability (IDOS) gGmbH, Bonn

    For years, German development cooperation (GDC) has been striving to become more results-oriented. In 2022, the Federal Ministry for Economic Cooperation and Development (BMZ) took an important step in this direction by introducing 43 standard... more

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    Fachinformationsverbund Internationale Beziehungen und Länderkunde
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    German Institute of Development and Sustainability (IDOS), Bibliothek
    OA
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DSP 396
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    For years, German development cooperation (GDC) has been striving to become more results-oriented. In 2022, the Federal Ministry for Economic Cooperation and Development (BMZ) took an important step in this direction by introducing 43 standard indicators. The aim was to aggregate development results across themes and countries in order to present them to the public. The BMZ hopes for more effective communication with Parliament (Bundestag) and the general public, as well as more coherent reporting by Germany’s two main implementing organisations, the GIZ (Gesellschaft für Internationale Zusammenarbeit - the German agency for international cooperation) and the development bank of the Kreditanstalt für Wiederaufbau (KfW). From an international vantage point, Germany needs to catch up in respect to results orientation. Other major actors, especially the United Kingdom, the United States and multilateral development banks, introduced comprehensive reporting systems back in the 2010s. These organisations report on 20 to 50 standard indicators to demonstrate how their activities contribute to measurable results. On this basis, they communicate more coherently with the public. BMZ aims to create a similar basis for improved communication. In a participatory process - and jointly with the GIZ and the KfW development bank - the BMZ has formulated indicators that are equally suited to implementing organisations’ political priorities and their needs. The administrative burden of collecting the standard indicators is limited by leveraging existing data. In addition, the BMZ has set methodological standards whose obligatory use is intended to increase the quality of the data collected. However, the introduction of standard indicators also entails risks: They can set perverse incentives that encourage reporting on short-term results. Such reporting can lead to a neglect of long-term effects, which are more difficult to measure. Research also shows that indicators no longer fulfil their original purpose of providing neutral representations of change if they are used to exert political control. In addition, there are methodological challenges, such as double counting across different benchmarks, as well as concerns about unrealisable expectations. Overall, we assess the development and introduction of standard indicators in GDC positively. Yet, some important decisions are still pending. The level of detail at which the data will be shared among stakeholders and the public has yet to be determined. The quality of the data collected and the transparency of reporting will in turn determine what larger effects towards an improved results orientation of GDC can be achieved. In view of the decentralised and fragmented structure of GDC, especially regarding monitoring and evaluation systems, we hope that the new indicators can foster the harmonising of the reporting systems of the GIZ and the KfW development bank. The standard indicators can also help make GDC more transparent. We therefore recommend that all data collected be made publicly available. Finally, the integrative potential of standard indicators should be harnessed to improve the division of labour between the ministry and the two main implementing organisations towards becoming learning-oriented - both in the data collection process and during evaluation.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/265453
    Series: IDOS policy brief ; 2022, 7
    Subjects: Maßnahme; Politische Wirksamkeit; Entwicklungszusammenarbeit; Internationale Kooperation; Effektivität; Beobachtung; Evaluation; Indikator; Monitoring; reporting; standard indicators; results orientation; effectiveness; development cooperation; development policy; evaluation
    Scope: 1 Online-Ressource (circa 7 Seiten)
  8. Schools as safety nets
    break-downs and recovery in reporting of violence against children
    Published: January 2023
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    Schools are a key channel in formal reporting of violence against children, but this channel broke down with the onset of the COVID-19 pandemic. We study how widespread such reporting declines are, and to what extent they were recovered once... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 4
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    Schools are a key channel in formal reporting of violence against children, but this channel broke down with the onset of the COVID-19 pandemic. We study how widespread such reporting declines are, and to what extent they were recovered once re-openings begin. Examining the universe of all criminal reports of violence against children in Chile, we observe sharp declines in reporting of all types of violence (psychological, physical, and sexual), and that full recovery in reporting had not occurred, even nearly 2 years following initial school closures. Our estimates suggest that school closure and incomplete re-opening resulted in around 2,800 'missing' reports of intra-family violence against children, 2,000 missing reports of sexual assault, and 230 missing reports of rape against children, equivalent to between 10-25 weeks of reporting at baseline. In the post-school closure period, we find that greater school attendance encourages faster and more complete recovery in reporting of violence against children, pointing to important non-cognitive costs of both school closure, and school absence.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/272486
    Series: Discussion paper series / IZA ; no. 15859
    Subjects: violence against children; reporting; school closure; school attendance; COVID-19
    Scope: 1 Online-Ressource (circa 76 Seiten), Illustrationen
  9. The effect of local monitoring on nuclear safety and compliance
    evidence from France
    Published: 2020
    Publisher:  School of Economics and Political Science, Department of Economics, University of St.Gallen, St. Gallen

    We estimate the effect of local monitoring and information disclosure on safety and compliance with self-reporting standards in the French nuclear sector. We use a novel dataset on deviations from safety, radiological and environmental standards... more

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    We estimate the effect of local monitoring and information disclosure on safety and compliance with self-reporting standards in the French nuclear sector. We use a novel dataset on deviations from safety, radiological and environmental standards recorded in the French nuclear fleet since 1978. We find that while local monitoring and information increases significantly compliance, it has little or no direct effect on safety.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / University of St.Gallen, School of Economics and Political Science, Department of Economics ; no. 2020, 14 (September 2020)
    Subjects: Monitoring; compliance; safety regulation; reporting; cuclear safety
    Scope: 1 Online-Ressource (circa 50 Seiten), Illustrationen