Theresa Spandel

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

PhD Candidate

SCHOLARLY PAPERS

4

DOWNLOADS
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Top 40,121

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2,390

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (4)

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 1,011 (43,244)

Abstract:

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Accounting standards, ESG, materiality, SASB, event study

2.

Materiality as a Double-Edged Sword: Real effects of SASB Sustainability Topics

Number of pages: 55 Posted: 18 Jan 2023 Last Revised: 13 Nov 2023
Catholic University of Eichstaett-Ingolstadt, University of California, Davis - Graduate School of Management, Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management, University of Bamberg and University of Hamburg - Faculty of Business, Economics, and Social Sciences
Downloads 833 (56,479)

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Event study, SASB, materiality map, real effects, sustainability disclosure, sustainability incidents.

3.

The concept of materiality in sustainability reporting: From essential contestation to research opportunities

Number of pages: 44 Posted: 13 Jan 2023 Last Revised: 25 Mar 2024
Josua Oll, Theresa Spandel, Frank Schiemann and Janna Akkermann
University of Oldenburg, University of Hamburg - Faculty of Business, Economics, and Social Sciences, University of Bamberg and University of Oldenburg - Department of Business Administration, Economics and Law
Downloads 384 (147,488)
Citation 1

Abstract:

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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 162 (344,769)

Abstract:

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SDG reporting; sustainability performance; materiality; stakeholder theory