Project Details
Projekt
Real Effects of Transparency (B04)
Subject Area
Operations Management and Computer Science for Business Administration
Term
since 2019
Project identifier
Deutsche Forschungsgemeinschaft (DFG) - Project number 403041268
Gassen, J. Müller, and Sellhorn (B04) explore how information induces ‘real effects’ by shaping senders’ and receivers’ actions in the real economy. Specifically, they investigate the links of the causal chain by which transparency and its regulation affect non-investor stakeholders – and feed back into senders’ own business activities. They focus on (a) the information needs of advocacy groups, employees, and consumers as new users of corporate reporting; (b) new transparency requirements in the evolving area of mandatory sustainability reporting; and (c) new “real effects,” including those intended (and unintended) by policymakers who use transparency regulation to achieve public policy goals.
DFG Programme
CRC/Transregios
Subproject of
TRR 266:
Accounting for Transparency
Applicant Institution
Universität Paderborn
