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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název periodika

Future Business Journal

ISSN

2314-7202

e-ISSN

2314-7210

Svazek periodika

8

Číslo periodika v rámci svazku

31 May

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

12

Strana od-do

11

Kód UT WoS článku

000803915100001

EID výsledku v databázi Scopus

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