Daniel Reimsbach

TL;DR: In this paper, the authors evaluate the current state of related research and identify its trends, coherences, and caveats via a systematic literature review and find that a large portion of scholarly work provides no link to theory, despite the fact that such links can be identified from the financial disclosure literature.

TL;DR: In this article, the authors investigated how the choice of reporting format interacts with the voluntary assurance of sustainability information and found that the assurance effect positively affected professional investors' evaluation of a firm's sustainability performance, resulted in a higher weighting of this information, and led to higher investment-related judgments.

TL;DR: Wang et al. as mentioned in this paper investigated how government ownership and political connections affect Chinese listed firms' likelihood of issuing CSR reports, as well as the underlying CSR performance and its relation to corporate financial performance.

TL;DR: In this paper, the authors examine how disclosure of negative sustainability-related incidents impacts the investment-related judgments of decision makers, and they find that third-party disclosure of these incidents by an NGO negatively affects these investmentrelated judgments, while the magnitude of the NGO reporting effect depends on whether the company itself simultaneously reports these incidents.

TL;DR: In this paper, the authors examined how disclosure of negative sustainability-related incidents affects the investment-related judgments of decision-makers, and found that third-party disclosure of these incidents by a non-governmental organization has a negative affect on these investmentrelated judgments, while the magnitude of the NGO reporting effect depends on whether the company itself simultaneously reports these incidents.