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Klaus Möller
Title
Prof. Dr.
Last Name
Möller
First name
Klaus
Email
klaus.moeller@unisg.ch
Phone
+41 71 224 7406
Homepage
4 results
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1 - 4 of 4
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PublicationDeterminants of Voluntary CSR Disclosure : The Economic PerspectiveToday, companies spend a lot of effort in their reporting on corporate social responsibility (CSR). CSR reporting relates to the provision of information regarding the companies' voluntary contribution to sustainable development. From an economic perspective, companies might disclose this information for avoiding/decreasing potential political costs. Based on GRI-guidelines, we use content analysis to document the amount of CSR-disclosures of stock-listed German companies. Furthermore, we focus on a number of firm-specific factors that are likely to proxy for high political and/or societal costs and argue that companies try to reduce those costs by proactively communicating specific CSR-information. In doing so, we try to explain why companies disclose CSR information. Our results show that reporting on social issues is affected by social constraints and shareholder structure. Contrary to our hypotheses is that profitability as well as the companies' relationship to US stakeholders have no influence on companies' disclosures. Finally, size and industry affect the amount of CSR-disclosure.Type: conference paper
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PublicationType: conference paper
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PublicationThe value added of Human Capital Reporting( 2009-01-01)
;Gamerschlag, R.Type: conference paper -
PublicationBenefits of Corporate Social Responsibility and Sustainability Reporting( 2009-10-09)
;Gamerschlag, R.Verbeeten, F.Type: conference paper