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Nachhaltigkeit als betriebswirtschaftlicher Wettbewerbsfaktor: Eine Propensity Score Analyse deutscher Aktiengesellschaften

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  • Hose, Christian
  • Lübke, Karsten
  • Nolte, Thomas
  • Obermeier, Thomas

Abstract

Mit der vorliegenden empirischen Studie untersucht die FOM-FIRSTForschungsinitiative die Motivationsfaktoren von Unternehmen zur Erstellung von Nachhaltigkeitsberichten, indem sie den Zusammenhang zwischen den veröffentlichten Nachhaltigkeitsbemühungen deutscher Aktiengesellschaften und dem betriebswirtschaftlichen Erfolg anhand des PSM (Propensity Score Matching)-Ansatzes, einer statistischen Auswertungsmethodik, ermittelt. Die Studie wurde mit Hilfe von FOM-Studierenden mehrerer Standorte durchgeführt und basiert auf den Merkmalen und Dimensionen verschiedener Modelle zur Nachhaltigkeitsermittlung. Die Ergebnisse stützen sich zwar auf die Analyse eines nur begrenzten Datenmaterials, lassen aber dennoch neue Erkenntnisse zu und geben daher Anlass zu weiteren Forschungen.

Suggested Citation

  • Hose, Christian & Lübke, Karsten & Nolte, Thomas & Obermeier, Thomas, 2014. "Nachhaltigkeit als betriebswirtschaftlicher Wettbewerbsfaktor: Eine Propensity Score Analyse deutscher Aktiengesellschaften," Arbeitspapiere der FOM 47, FOM Hochschule für Oekonomie & Management.
    • Handle: RePEc:zbw:fomarb:47
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    References listed on IDEAS

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    1. Rajeev H. Dehejia & Sadek Wahba, 2002. "Propensity Score-Matching Methods For Nonexperimental Causal Studies," The Review of Economics and Statistics, MIT Press, vol. 84(1), pages 151-161, February.
    2. Yu, Fang (Frank), 2008. "Analyst coverage and earnings management," Journal of Financial Economics, Elsevier, vol. 88(2), pages 245-271, May.
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