Prof. Dr. Frank Schiemann
Prof. Dr. Frank Schiemann is Professor at the Faculty of Social Sciences, Economics, and Business Administration at the University of Bamberg. He is, amongst other, member of the research platform sustainable finance and of the ad-hoc group “Sustainable Finance” of the Association of German Chambers of Commerce and Industry (DIHK). His research focusses on the international context of financial and sustainability-related consequences of sustainability reporting.
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Policy Brief, Sustainability Reporting, Sustainability Risks and Opportunities
PB 5/2022: Standardized stress test scenario can improve climate risk reporting
More and more countries, regions, cities, companies, and financial institutions are defining climate neutrality as a strategic goal. So far, however, it is not possible…
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Policy Brief, Sustainability Reporting
PB 2/2022: Closing the transparency gap: Germany’s G7 presidency is an opportunity to promote sustainability reporting internationally
The German G7 presidency presents the opportunity to advance a central pillar of sustainable finance at the international level: mandatory disclosure of ESG risks and…
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Scientific publication
Organization & Environment: Under Pressure? The Link Between Mandatory Climate Reporting and Firms’ Carbon Performance
We examine whether and how mandatory climate reporting leads to changes in firms’ carbon emissions. Drawing on legitimacy theory and using a difference-in-differences design, we…
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Policy Brief, Sustainability Reporting, Sustainability Risks and Opportunities
PB 9/2021: The EU sustainable finance strategy – Implications for the future German Federal Government
The EU’s revised sustainable finance strategy confirms the important role of the financial sector in the sustainability transition of the economy, but does not sufficiently…
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Policy Brief, Sustainability Reporting
PB 8/2021: Why it would be important to expand the scope of the Corporate Sustainability Reporting Directive and make it work for SMEs
Since the introduction of the NFRD in 2014, demand for sustainability information has significantly increased, but actual sustainability reporting has not kept up. Thus, the…
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Policy Brief, Sustainability Reporting
PB 7/2021: What information is relevant for sustainability reporting? The concept of materiality and the EU Corporate Sustainability Reporting Directive
Today, the demand for companies to disclose non-financial information is driven by a keen interest of a wide range of institutions, including governments, financial supervisory…
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Policy Brief, Sustainability Reporting
PB 2/2021: Investors Face Challenges with Corporate Carbon Emissions Data – Call for a Mandatory Disclosure Regulation
In this policy brief, we discuss the importance, availability, and quality of carbon data to investors who wish to mitigate climate change. In the absence…
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