Theresa Spandel

University of Hamburg - Faculty of Business, Economics, and Social Sciences

PhD Candidate

SCHOLARLY PAPERS

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Scholarly Papers (4)

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1.

Capital Market Reactions to ESG Materiality Classifications

Number of pages: 61 Posted: 04 Nov 2020 Last Revised: 01 Jul 2022
Theresa Spandel, Frank Schiemann and Andreas G. F. Hoepner
University of Hamburg - Faculty of Business, Economics, and Social Sciences, University of Bamberg and Smurfit Graduate Business School, University College Dublin
Downloads 734 (56,152)

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Accounting standards, ESG, materiality, SASB, event study

2.

Materiality Indications as a Double-Edged Sword: Real Effects of Sustainability Disclosure Standards

Number of pages: 56 Posted: 18 Jan 2023 Last Revised: 25 Apr 2023
Max Goettsche, Florian Habermann, Frank Schiemann and Theresa Spandel
Catholic University of Eichstaett-Ingolstadt, Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management, University of Bamberg and University of Hamburg - Faculty of Business, Economics, and Social Sciences
Downloads 231 (211,691)

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SASB, Materiality, ESG incidents, Real effects, Event study

3.

Materiality as an Essentially Contested Concept: Pathways Forward for Sustainability Disclosure Research

Number of pages: 56 Posted: 13 Jan 2023 Last Revised: 14 Apr 2023
Theresa Spandel, Josua Oll, Frank Schiemann and Janna Akkermann
University of Hamburg - Faculty of Business, Economics, and Social Sciences, University of Oldenburg, University of Bamberg and University of Oldenburg - Department of Business Administration, Economics and Law
Downloads 143 (322,753)

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materiality, sustainability disclosures, essentially contested concepts

4.

The SDGs in Firms’ Sustainability Reports: An Investigation of Materiality and Performance

Number of pages: 42 Posted: 01 Jun 2022 Last Revised: 02 Sep 2022
Theresa Spandel
University of Hamburg - Faculty of Business, Economics, and Social Sciences
Downloads 103 (411,031)

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SDG reporting; sustainability performance; materiality; stakeholder theory