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
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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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
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