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CSR reporting for the capital market : perspectives, enabling factors, and implementation of transparency

  • The topic of transparency in CSR reporting provides several opportunities for research. This dissertation contributes to three of them, over the course of three research manuscripts. Research on CSR reporting has produced an extensive literature. Scholars have reviewed this literature with varying extensiveness and points of view. However, the question whether CSR reports overall provide decision-useful information to capital markets has received little attention. Thus, the first manuscript provides such a review of the empirical literature and its major findings. One potential influence on the quality of CSR reports may be the fact whether a report is externally assured by an independent party. The second manuscript thus investigates how external assurance is associated with principles of CSR reporting quality at the firm level. The third manuscript is concerned with the practical implementation of transparency in CSR.

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Document Type:Doctoral Thesis
Author:Carl William Weuster
Referee:Henning ZülchORCiD, Andreas Suchanek
Chairs and Professorships:Chair of Accounting and Auditing
Full text/ URN:urn:nbn:de:bsz:14-qucosa2-748773
Place of publication:Leipzig
Year of Completion:2020
Page Number:IX, 180
Date of final exam:2020/11/25
Tag:CSR reporting; Case study; External assurance; Literature review; Transparency
Weuster, Carl William: Value relevance and reliability of CRS reporting - a systematic literature review. Weuster, Carl William ; Ottenstein, Philipp B. ; Winter, Sophie ; Jost, Sebastian P.: External assurance and transparency in CRS reporting - European evidence. Weuster, Carl William ; Erben, Saskia ; Winter, Sophie ; Zülch, Henning: WildCat Inc. - a modular case on materiality conceptions and reporting strategies.
Licence (German):License LogoCreative Commons - CC BY - Namensnennung 4.0 International