Management Research Seminar
- This event is offered only in English.
Corporate risk reporting is a recent challenge faced by business firms, investors, analysts, regulators and other stakeholders. Around the globe the financial and economic crises have highlighted the deficits and the importance of corporate risk reporting beyond financial sectors. This presentation summarizes and discusses research on corporate risk reporting that has emerged over the last two decades taking a conceptual, an analytical and an empirical perspective. How do corporate risk management and risk reporting interact? To what extent do incentives for corporate risk reporting matter even in regulated environments? What are the actual drivers and economic effects of corporate risk reporting? The findings contribute to a well-founded understanding of corporate risk reporting and have implications for research and practice.