Corporate Sustainability Disclosure Matters

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.

• Introduction.- Reasoning of Included Theories.- Organizational Legitimacy - ItsFoundations and Current Impact.- Stakeholder Theory - Shaping Organizational Legitimacy.- Public Value Theory - MeasuringOrganizational Legitimacy.- Summary Theoretical Findings.- Sustainability and Materiality - ItsOrganizational Implications and Disclosure.- Research Gaps.- Research Questions.-  Data Sample.- Limitations of the Research in Focus.- Empirical Analysis.- References.