LEADER 03508nam 22005175 450 001 9911003588603321 005 20250518130230.0 010 $a3-658-47653-2 024 7 $a10.1007/978-3-658-47653-3 035 $a(CKB)38859513100041 035 $a(DE-He213)978-3-658-47653-3 035 $a(MiAaPQ)EBC32123559 035 $a(Au-PeEL)EBL32123559 035 $a(OCoLC)1524422821 035 $a(EXLCZ)9938859513100041 100 $a20250518d2025 u| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aCorporate Sustainability Disclosure Matters $eEvidence from the Field /$fby Timo Heroth 205 $a1st ed. 2025. 210 1$aWiesbaden :$cSpringer Fachmedien Wiesbaden :$cImprint: Springer Gabler,$d2025. 215 $a1 online resource (XXIV, 195 p. 21 illus., 3 illus. in color.) 311 08$a3-658-47652-4 327 $aIntroduction -- Reasoning of Included Theories -- Organizational Legitimacy - Its Foundations and Current Impact -- Stakeholder Theory - Shaping Organizational Legitimacy -- Public Value Theory - Measuring Organizational Legitimacy -- Summary Theoretical Findings -- Sustainability and Materiality - Its Organizational Implications and Disclosure -- Research Gaps -- Research Questions -- Data Sample -- Limitations of the Research in Focus -- Empirical Analysis -- References. 330 $aThis book deals with a question that decisively influences and drives companies, regulators, banks, and investors in the 21st century. What significance do changes in social discourse and the relationship with social stakeholders have concerning the legitimacy and success of companies? Stakeholder expectations and more strictly defined sustainability regulations require companies to address the social domain and become more transparent and professional in sustainability reporting. Based on an empirical analysis over different industries, the author shows that social stakeholder orientation and topic salience does not only affect sustainability, but also financial performance metrics. Findings that should evoke a more strategic understanding of sustainability disclosure and corporate legitimacy. About the author Timo Heroth (Ph.D., HSG) is a lecturer and researcher at the Competence Center Controlling with a focus on sustainability reporting and engagement at the Institute of Financial Services Zug IFZ at Lucerne University of Applied Sciences and Arts. He has many years of experience in corporate banking and M&A, is head of continuing education courses in the area of sustainability/ESG and is active in Bachelor and Master courses. He also works in the private sector with a focus on non-financial information and digital solutions in the preparation of double materiality assessments and the development of corporate sustainability strategies. 606 $aFinancial statements 606 $aSustainability 606 $aFinancial Reporting 606 $aSustainability 615 0$aFinancial statements. 615 0$aSustainability. 615 14$aFinancial Reporting. 615 24$aSustainability. 676 $a657.3 676 $a658.1512 700 $aHeroth$b Timo$4aut$4http://id.loc.gov/vocabulary/relators/aut$01821156 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911003588603321 996 $aCorporate Sustainability Disclosure Matters$94384791 997 $aUNINA LEADER 01974nam 2200421z- 450 001 9910557231603321 005 20211118 035 $a(CKB)5400000000041627 035 $a(oapen)https://directory.doabooks.org/handle/20.500.12854/73098 035 $a(oapen)doab73098 035 $a(EXLCZ)995400000000041627 100 $a20202111d2019 |y 0 101 0 $aeng 135 $aurmn|---annan 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aTowards the Control of Thermal Expansion: From 1996 to Today 210 $cFrontiers Media SA$d2019 215 $a1 online resource (178 p.) 311 08$a2-88945-934-9 330 $aThis eBook is a collection of articles from a Frontiers Research Topic. Frontiers Research Topics are very popular trademarks of the Frontiers Journals Series: they are collections of at least ten articles, all centered on a particular subject. With their unique mix of varied contributions from Original Research to Review Articles, Frontiers Research Topics unify the most influential researchers, the latest key findings and historical advances in a hot research area! Find out more on how to host your own Frontiers Research Topic or contribute to one as an author by contacting the Frontiers Editorial Office: frontiersin.org/about/contact 517 $aTowards the Control of Thermal Expansion 606 $aScience: general issues$2bicssc 610 $aMaterials physics and chemistry 610 $aMaterials science 610 $aNegative thermal expansion (NTE) 610 $aSolid state physics 610 $aThermal expansion control 615 7$aScience: general issues 700 $aSanson$b Andrea$4edt$01328346 702 $aChen$b Jun$4edt 702 $aSanson$b Andrea$4oth 702 $aChen$b Jun$4oth 906 $aBOOK 912 $a9910557231603321 996 $aTowards the Control of Thermal Expansion: From 1996 to Today$93038500 997 $aUNINA