infonet-economy

Die Fachkommission für Empfehlungen zur Rechnungslegung (Fachkommission) setzt die "Ergänzende Fachempfehlung für kotierte Unternehmenr" auf den 1. Januar 2015 in Kraft. 34 Unternehmen und Personen haben die Gelegenheit ergriffen, zur Vernehmlassung Stellung zu nehmen. Basierend auf den kommunizierten Anliegen hat die Fachkommission die Fachempfehlung angepasst und ist…

Both theoretical considerations as well as empirical findings report mixed results on the relationship between sustainability disclosure and sustainability performance. Theoretical considerations are mainly based on legitimacy theory and voluntary disclosure theory. Due to shortcomings of previous studies with regard to the measurement of the main variables, our paper concentrates on…

The existing literature on “cross-project learning” can only insufficiently explain what impedes the exchange of knowledge within project-based organizations. Hence, in this article, I aim to shed light on cross-project learning from a communication-centered perspective. This view allows for reconstructing existing challenges in cross-project learning as problems of connectivity…