This study investigates how the European Union (EU) Directive (2014/95) on Non-Financial
Reporting and employee representation within the board affects the extent and quality of …

This paper examines previous literature on accounting for corporate human rights (AHR) to
identify the main research themes and development, conduct critical evaluations and open …

This paper examines the relationship between the presence of employee representatives
and female directors at the board level and a firm's environmental and corporate social …

We examine whether worker representation on corporate boards results in improved
monitoring or payroll maximization. Several economic theories predict that worker …

We examine how the change to 50% labor representation on German supervisory boards is
related to working capital and operating cash flows, since both are proxies for short-term …

Roberto Frega argues for the advancement of workplace democracy theorisation by
synergising the conceptual pathways of various disciplines. He places a particular emphasis …

This study uses a unique dataset from listed German companies that helps identify a
granular measure of board-level codetermination to examine whether board-level …

This study examines whether parity codetermination at German supervisory boards
improves labor investment efficiency at firm level. We focus on labor, as it is an important …

Este estudo sobre “a codeterminação na corporate governance” na Europa fornece uma
visão em que a codeterminação, ie, a representação dos trabalhadores na direção e …

This study examines whether there is a correspondence between auditor disclosures of key
audit matters (KAM) and the management disclosures of significant accounting policies and …