Max Kolter
Nachhaltigkeit durch Transparenz?
Berichtspflichten als Instrument der Unternehmensregulierung
[Sustainability through Transparency? Reporting Obligations as an Instrument of Corporate Regulation.]
2023. 434 pages. Price for libraries
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More corporate sustainability - that is what the EU legislator aims to achieve by imposing non-financial reporting obligations on large corporations. Max Kolter's interdisciplinary study shows how mandatory sustainability disclosure is supposed to change behaviour and to what extent the mechanisms actually work.