Aktuelle Forschungsprojekte: DFG

DFG Projekt

„Die Auswirkungen der Gesetzgebung zur nichtfinanziellen Berichterstattung auf Personalmanagementpraktiken und Corporate Governance in Deutschland und Polen. Eine Analyse der Effekte der Richtlinie 2014/95/EU"

Das vorliegende DFG projekt widmet sich der Analyse der Auswirkung der Richtlinie 2014/95/EU, umgesetzt in deutsches und polnisches Recht, auf die organisationalen Praktiken und Corporate Governance in diesen Ländern. Zum Zweck dieser Studie richtet sich unsere Forschung auf gelistete Unternehmen, die verpflichtet sind, die Rechtsprechung über die nichtfinanzielle Berichterstattung und Richtlinien zur Corporate-Governance-Offenlegung zu befolgen. Die Hauptzielsetzungen dieses Forschungsprojektes sind wie folgt:

Feststellung des Status der Einhaltung der nationalen Gesetze in Polen (die Neufassung des Rechnungslegungsgesetzes vom 15. Dezember 2016) und Deutschland (CSR-Richtlinie-Umsetzungsgesetz vom 11. April 2017) zur Umsetzung der Richtlinie 2014/95/EU über die Angabe nichtfinanzieller Informationen durch deutsche und polnische Unternehmen.

Feststellung der Auswirkung der nationalen Gesetzgebung zur Umsetzung der Richtlinie 2014/95/EU auf den Umfang und die Qualität der nichtfinanziellen Berichterstattung über Personalmanagementpraktiken und Corporate Governance im Kontext der länderspezifischen Corporate Governance (Anteilseignerstruktur, Konzentration des Aktieneigentums, Vielfalt des Vorstands, Geschäftsergebnisse) und organisationaler (Branche, Größe, Marktkonzentration) Charakteristika.

Analyse des Einflusses der nationalen Gesetzgebung zur Umsetzung der Richtlinie 2014/95/EU auf die tatsächlichen Personalmanagementpraktiken und Corporate Governance in ausgewählten Unternehmen, welche zum Zweck der ersten zwei oben genannten Zielsetzungen analysiert wurden. Somit planen wir eine Analyse des Einflusses der entsprechenden Gesetzgebung nicht nur bezogen auf die Offenlegung (oder die Rhetorik) durch die betroffenen Unternehmen, sondern auch – und vor allem – bezüglich der realen Veränderungen der organisationalen Praktiken und Corporate Governance, wie z. B. eine verstärkte Implementierung der sozial verantwortungsvollen Personalmanagementpraktiken oder die zunehmende Diversität des Vorstandes.

DFG Projektmitglieder

Deutsches Forschungsteam

Prof. Dr. Ihar Sahakiants

Professor für International Human Resource Management an der CBS International Business School, Köln

Prof. Dr. Marion Festing

Lehrstuhl für Human Resource Management und Interkulturelle Führung an der ESCP Business School, Berlin

Prof. Dr. Thomas Steger

Lehrstuhl für Führung und Organisation an der Universität Regensburg, Regensburg

Alexandra Ballnat

Doktorandin an der ESCP Business School, Berlin

Martin Muster

Doktorand an der Universität Regensburg, Regensburg

Polnisches Forschungsteam

Prof. Dr. hab. Maria Aluchna

Professorin für Management, Head, Department of Management Theory an der SGH Warsaw School of Economics, Warschau

Forschungsteam_355x200px_Bogumil Kaminski

Prof. Dr. hab. Bogumił Kamiński

Associate Professor, Head, Department of Decision Support and Analysis an der SGH Warsaw School of Economics, Warschau

Dr. Małgorzata Wrzosek

Adjunct und Assistant Lecturer, Collegium of Economic Analysis an der SGH Warsaw School of Economics, Warschau

Forschungsteam_355x200px_Ewa Jastrzebska

Dr. Ewa Jastrzębska

Assistant Professor an der SGH Warsaw School of Economics, Warschau

Dr. Maria Roszkowska-Menkes

Assistant Professor an der SGH Warsaw School of Economics, Warschau

Prof. Dr hab. Leszek Bohdanowicz

Associate Professor, Department of Strategy and Enterprise Value Management an der Universität Lodz, Lodz

DFG Projektveröffentlichungen und Vorarbeiten

Aluchna, M. & Aras, G. (Eds.) (2018). Women on boards. An international perspective. Abingdon, Oxon: Routledge.

Aluchna, M. & Idowu, S. (Eds.) (2017). Dynamics of corporate social responsibility. Towards a critical approach. Heidelberg: Springer.

Aluchna, M. & Idowu, S. (Eds.) (2017). Responsible corporate governance. Heidelberg: Springer.

Aluchna, M. & Idowu, S. (Eds.) (2020). Corporate governance in Central Europe and Russia. Heidelberg: Springer.

Aluchna, M. & Kamiński, B. (2017). Ownership structure and company performance. A panel study from Poland. Baltic Journal of Management, 12(4), 485-502.

Aluchna, M. & Postuła, I. (2018). Formal organizational power at the university. The cases of the University of Warsaw and Warsaw School of Economics. Problemy Zarządzania, 16, 115-133.

Aluchna, M. & Roszkowska-Menkes, M. (2019). Integrating Corporate social responsibility and corporate governance at the company level. Towards a conceptual model. Engineering Economics, 30(3), 349-361.

Aluchna, M. & Roszkowska-Menkes, M. (2019). Early Adopters of Integrated Reporting: The Practical Evidence from Warsaw Stock Exchange Companies. In: S.O. Idowu & M. del Balbo (Eds.) Integrated Reporting: Antecedents and Perspectives for Organizations and Stakeholders. Springer International Publishing.

Aluchna, M. & Roszkowska-Menkes, M. (2019). Non-financial Reporting. Conceptual Framework, Regulation and Practice. In: A. Dlugopolska-Mikonowicz, S. Przytuła, & C. Stehr (Eds.) Corporate Social Responsibility in Poland: Strategies, Opportunities and Challenges. Springer International Publishing.

Aluchna, M. & Tomczyk, E. (2018). Compliance with the board best practice. The perspective of the shareholder structure. Journal of Management and Finance Sciences, XI(32), 9-26.

Aluchna, M., Berent, T., & Kamiński, B. (2019). Dividend payouts and shareholder structure: Evidence from the Warsaw Stock Exchange. Eastern European Economics, 57(3), 227-250.

Aluchna, M., Hussain, N., & Roszkowska-Menkes, M. (2019). ; Integrated reporting narratives: The case of an industry leader. Sustainability, 11(4), 1-16.

Aluchna, M., Kytsyuk, I., & Roszkowska-Menkes, M. (2018).The evolution of non-financial reporting in Poland. Przegląd Organizacji, 10, 3-9.

Aluchna, M. & Kuszewski, T. (2018). Pyramidal structures: The evidence from Poland, South African Journal of Business Management 49(1), a1.

Bohdanowicz, L. (2015). Managerial Ownership, Supervisory Board Committees and Substitution Effects of Alternative Governance Mechanisms: Evidence from Poland. In: M. Asal (Ed.). 4 th Conference on Contemporary Problems in Corporate Governance, RAPPORT HÖGSKOLAN VÄST (pp. 23-44). Trollhättan: University West School of Business, Economics and IT.

Bohdanowicz, L. (2016). Managerial Ownership, Executive Remuneration and Firm Performance: Evidence from the Polish two-tier board model. In: J. Teczke (Ed.). State, Society and Business - Development of Contemporary Management (pp. 31-54), Cracow: Wyd. Uniwersytetu Ekonomicznego w Krakowie.

Bohdanowicz, L. (2017). Corporate Governance in Poland. In: A. Kostyuk, U. Braendle, & V. Capizzi (Eds.). Corporate Governance: New Challenges and Opportunities (pp. 251-265). Sumy: Virtus Interpress.

Bohdanowicz, L., Campbell, K. (2015). Corporate Governance and the Growing Role of Women in the Boardroom. In: M. Aluchna, & G. Aras (Eds.). Transforming Governance New Values, New Systems in the New Business Environment (pp. 121-142). Surrey: Gower Publishing Limited.

Bohdanowicz, L., & Campbell, K. (2018). Regulation of the gender composition of company boards in Europe: Experience and prospects. In: M. Aluchna, & G. Aras (Eds.). Women on Corporate Boards: An International Perspective (pp. 50-66). Abingdon-on-Thames: Routledge.

Bohdanowicz, L., Gad, J., & Adamska, A. (2020). Audit Committees in Supervisory Boards of Polish Public Companies: Theory, Practice and Regulations. In: M. Aluchna, S. Idowu, & I. Tkachenko (Eds.). Corporate Governance in Central Europe and Russia Framework, Dynamics, and Case Studies from Practice (pp. 51-66). Cham: Springer International Publishing.

Bohdanowicz, L., & Urbanek, G. (2017). The impact of ownership structure on intellectual capital efficiency: evidence from the polish emerging market. In: New Challenges of Economic and Business Development - 2017 (pp. 84-95). Riga: University of Latvia.

Dowling, P. J., Festing, M., & Engle, A. D. (2017). International human resource management (7th ed.). Andover/UK: Cengage Learning EMEA.

Festing, M. (2012). Strategic Human Resource Management in Germany: Evidence of Convergence to the U.S. Model, the European Model, or a Distinctive National Model? Academy of Management Perspectives, 26(2), 37-54.

Festing, M. Kornau, A., Schäfer, L. (2015). Think talent – think male? A comparative case study analysis of gender inclusion in talent management practices in the German media industry. The International Journal of Human Resource Management, 26(6), 707-732.

Festing, M. ;& ;Sahakiants, I. (2010). Compensation Practices in Central and Eastern European EU Member States – An Analytical Framework Based on Institutional Perspectives, Path Dependencies and Efficiency Considerations. ;Thunderbird International Business Review, ;52(3), 203-216.

Festing, M. ;& ;Sahakiants, I. (2013). Path-dependent Evolution of Compensation Systems in Central and Eastern Europe: A Case Study of Multinational Corporation Subsidiaries in the Czech Republic, Poland and Hungary. ;European Management Journal, 31(4), 373–389.

Festing, M., Schäfer, L., Scullion, H. (2013). Talent management in medium-sized German companies – an explorative study and agenda for future research. The International Journal of Human Resource Management, 24(9), 1872 - 1893.

Festing, M., ;Sahakiants, I., von Preen, A. ;& Smid, M. (2011). ;Directors‘ Remuneration ;in the Czech Republic, Hungary, Poland, Romania, Russia and Slovakia. Companies Composing Major Stock Exchange Indices. ;Gummersbach: Kienbaum Management Consultants GmbH.

Hollinshead, G., Soulsby, A. & Steger, T. (Eds.) (2017). Crisis and Change in industrial relations in Central and Eastern Europe. Special Issue of the European Journal of Industrial Relations, 23(1).

Rego, K. & Steger, T. (2019). Power struggles in the MNC – the contribution of a Bourdieusian perspective. Critical Perspectives on International Business, 15(4), ;341-360.

Roszkowska-Menkes, M. (2017). Integrated reporting: state of the art and future perspectives. In: M. Aluchna & S.O. Idowu (Eds.) Responsible corporate governance: towards sustainable and effective governance structures. Springer International Publishing

Roszkowska-Menkes, M. (2018). Integrating strategic CSR and open innovation. Towards a conceptual framework. Social Responsibility Journal, 14(4).

Roszkowska-Menkes, M. & Aluchna, M. (2017). Institutional isomorphism and corporate social responsibility: towards a conceptual model. Journal of Positive Management, 8(2).

Sahakiants, I. & Festing, M. (2019). The Use of Executive Share-Based Compensation in Poland: Investigating Institutional and Agency-Based Determinants in an Emerging Market. The International Journal of Human Resource Management, 30(6), 1036-1057.

Sahakiants, I. & Festing, M. (2020). Socially Responsible HRM Reporting in Russia: A Modern Practice Embedded in the Past? Journal of East European Management Studies, 25(4), 648-670.

Sahakiants, I. (2017). Investigating the Concept of Socially Responsible Executive Pay. In M. Aluchna ;and ;S. Idowu (Eds), ;Responsible Corporate Governance: Towards Sustainable and Effective Governance Structures ;(pp. 207-222). New York, NY et al.: Springer.

Steger, T. & Jahn, S. (2019). Roles and tasks of German supervisory boards. In Gabrielsson, J., Khlif, W., & Yamak, S. (Eds.), Research Handbook on Boards of Directors (pp. 358-373). Cheltenham, UK: Edward Elgar.

Steger, T. & Stiglbauer, M. (2016). The German corporate governance code and its adoption by listed SMEs – just another ‘Procrustes bed’? Problems and Perspectives in Management, 14(3), ;494-503.

Steger, T. (2011). Context, enactment and contribution of employee voice in the boardroom: Evidence from large German companies. International Journal of Business Governance and Ethics, 6(2), 111-134.

Steger, T. (2014). What have we not researched? And why not? – some reflections on the ‘blind spots’ of corporate governance and board research. International Journal of Business Governance and Ethics, 9(2), 121-135.

Steger, T., Alas, R. & Tafel-Viia, K. (2015). “Good” Corporate Governance in Transformation Countries – A Comparison of Experts’ Perceptions in East Germany, Estonia and Hungary. In Boubaker, S. & Nguyen, D.K. (Eds.), Corporate Governance and Corporate Social Responsibility (pp. 27-62). Singapore: World Scientific.

Steger, T., Lang, R. & Rybnikova, I. (Eds.) (2017). Management in CEE countries between 1996 und 2016 - Emerging and enduring issues. Special Issue of the Journal of East European Management Studies, 22.

Urbanek, G., & Bohdanowicz, L. (2012). Corporate Ownership and Intellectual Capital Efificiency: Evidence from Polish Listed Companies. In: P. Buła, J. Czekaj, H. Łyszczarz, & B. Syzdykbayeva (Eds.). Management Sciences in Kazakhstan and in Poland at the Beginning of the 21 st Century (pp. 381-402). Cracow: Wyd. Uniwersytetu Ekonomicznego w Krakowie.