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Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F22%3A43921545" target="_blank" >RIV/62156489:43110/22:43921545 - isvavai.cz</a>

  • Result on the web

    <a href="https://doi.org/10.1186/s43093-022-00118-8" target="_blank" >https://doi.org/10.1186/s43093-022-00118-8</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1186/s43093-022-00118-8" target="_blank" >10.1186/s43093-022-00118-8</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard

  • Original language description

    The relevance of climate or environment-related reporting has been increasing over the years. Since 2017, the Non-Financial Statement (NFS) has been part of the German reporting of listed companies. In this context, this academic paper examines the development of climate-related disclosure within the NFS. The research design involves a developed disclosure index concerning climate-related reporting within the NFS and a t-Test with dependent variables. The descriptive content analysis is the basis of the study to obtain the input data for the t-Test. The study is based on the NFS of the German Share Index, Mid-Cap-DAX, and Small-Cap-DAX companies. The financial years of the companies are the basis of the observation period 2018-2020. Companies whose financial year differs from the calendar year are also part of the sample. The analysis results show an improvement in climate-related reporting in the NFS across the three periods under review. The length of the NFS increased over the three observation periods. It is possible to deduce that the amount of climate-related topics disclosed in the NFS also increased. Furthermore, the number of disclosed environmental goals increased in the observation periods. This also indicates that companies put climate-related topics more on their reporting over the observation period. It is possible to conclude that the relevance of climate-related reporting has increased over the last three years and may increase in the future.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database

  • CEP classification

  • OECD FORD branch

    50205 - Accounting

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2022

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    Future Business Journal

  • ISSN

    2314-7202

  • e-ISSN

    2314-7210

  • Volume of the periodical

    8

  • Issue of the periodical within the volume

    31 May

  • Country of publishing house

    US - UNITED STATES

  • Number of pages

    12

  • Pages from-to

    11

  • UT code for WoS article

    000803915100001

  • EID of the result in the Scopus database