Anna Husmann
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Item type:Publication, Corporate Sustainability Reporting in Europe: A Scoping ReviewThis paper provides a scoping review of European sustainability reporting studies. Previous sustainability studies do not offer a comprehensive discussion of features key to the European setting. Despite their important role in the European economy, research on small and medium-sized enterprises (SMEs) and financial institutions (i.e., insurers and banks) is limited. Furthermore, regions in southern and particularly eastern Europe, which are critical given regulators’ objectives for European Union-wide and global sustainability standards, are neglected. Finally, studies on non-financial effects of sustainability reporting are also limited, and only a few studies differentiate between stakeholder- and shareholder-oriented countries. This is needed for a holistic view on sustainability beyond financial performance. Based on material issues identified for the European context, our study provides a research agenda based on comprehensive and rigorous scientific evidence on the state of the art of sustainability research in Europe.Type:journal articleJournal:Accounting in EuropeVolume:20Issue:1Scopus© Citations 108 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Relevanz und Herausforderungen des Green-Bond-Markts - Die Schweiz im internationalen VergleichType:journal articleJournal:Expert FocusVolume:2022/08 - Some of the metrics are blocked by yourconsent settings
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Item type:Publication, Corporate Green Bonds: The Role of External Reviews for Investment Greenness and Disclosure Quality(2023-05-19); ; Based on signaling theory, we examine the role of external reviews during the life-cycle of corporate green bonds. We focus on (1) whether investment greenness is related to external review upon issuing a green bond and (2) whether disclosure quality is positively associated with the assurance of green bond reports. Our results indicate that although companies with worse environmental performance are more likely to obtain at-issuance external reviews for their green bonds, their certified investments are more likely to be greener than those companies that did not obtain a review at issuance. This suggests that a more regulated form of external review may serve as a credible signal for green proceeds invested. In addition, we develop a disclosure index for green bond reports and show that post-issuance report assurance is associated with increased transparency. Our findings provide evidence that external reviews in the green bond issuance process are important governance factors to rule out potential greenwashing through the use of corporate green bonds.Type:working paperJournal:Swiss Finance Institute Working Paper Series N°23-33