Sustainability management and reporting : capital market perspectives and implications
- This paper-based dissertation comprises three essays dealing with sustainability management and reporting from a capital market perspective and their implications on capital markets. The dissertation is divided into four chapters. The first chapter provides a general overview of the research context by outlining the structure and aims of the dissertation and introducing the three manuscripts. The second chapter corresponds to the first manuscript and analyses how a chief sustainability officer influences sustainability reporting. The third chapter corresponds to the second manuscript and analyses how sustainability key performance indicators affect sustainability performance. The fourth and final chapter corresponds with the third manuscript. It deals with the question of how analysts perceive and evaluate different stages of sustainability strategy: a standalone sustainability strategy and sustainability integrated into the corporate strategy.
| Document Type: | Doctoral Thesis |
|---|---|
| Language: | English |
| Author: | Toni W. ThunORCiD |
| Referee: | Henning ZülchORCiD, Tobias Dauth |
| Chairs and Professorships: | Chair of Accounting and Auditing |
| Full text/ URN: | urn:nbn:de:bsz:14-qucosa2-860209 |
| Place of publication: | Leipzig |
| Date of Publication (online): | 2023/06/14 |
| Page Number: | 88 |
| Date of final exam: | 2023/05/26 |
| Tag: | Capital market; Management; Reporting; Strategy; Sustainability |
| Note: | Publication-based Dissertation, HHL Leipzig Graduate School of Management, 2023 Included: - Thun, Toni W.: The effect of chief sustainability officers on sustainability reporting - a management perspective. - Thun, Toni W.: Managing sustainability - does the integration of environmental, social and governance key performance indicators in the internal management systems contribute to companies’ environmental, social and governance performance? - Thun, Toni W.: What role does the integration of sustainability play in the strategy? The impact on analysts’ perceptions and buy recommendations. |
| Licence (German): |  Urheberrechtlich geschützt |