The Use of Sustainability Information; Empirical Evidence from Multinational Corporations

ISBN-13: 9783631863725 / Angielski / Twarda / 2021 / 254 str.

Daniel Gayk

Opis

Sustainability management is a prime topic for multinational corporations. Achieving ambitious sustainability goals, however, is affected by how employees use sustainability information within their decision-making. Little is yet known about the use of sustainability information at multinational corporations. This study therefore empirically addresses this gap and elaborates the main influencing factors of sustainability information use. The findings have important implications for researchers and practitioners such as top executives, sustainability managers and management accountants at multinational corporations.

Spis treści

Introduction, Conceptual foundations, State of research, Theories and theoretical framework, Research design, Empirical results, Conclusion

O autorze

Daniel Gayk studied Business Administration at the University of Münster (Germany), NHH Bergen (Norway) and Hanken School of Economics (Finland). He worked as a research assistant for the Chair of International Accounting at the University of Münster.