Research Explorer

Project

Sustainability Risk Disclosures: An Analysis of the Drivers and Consequences
Code
bof/baf/4y/2024/01/432
Duration
01 January 2024 → 31 December 2025
Funding
Regional and community funding: Special Research Fund
Research disciplines
  • Social sciences
    • Accounting and auditing
    • Business administration
    • Business administration and accounting not elsewhere classified
Keywords
Ownership Auditor Board of Directors Corporate financing Corporate performance Sustainability
 
Project description
 

Companies are under increasing pressure to report on how sustainability issues (including climate change) affect the company. The aim of this project is to study the determinants and consequences of the heterogeneity in such reporting from various perspectives, including the agency and signalling perspectives. Special attention is given to the role of the organizations' shareholder and board structures, the role of the externe auditor, and the implications for the financing and performance of companies.