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Center for Interdisciplinary Research on Sustainability (CIRS)

Vision

An independent, transdisciplinary think tank anchored at LMU Munich School of Management, CESAR develops science-based expertise that leverages transparency to support the transition of organizations towards a financially, ecologically, and socially sustainable economy and society. By doing so, CIRS contributes to LMU's profile area 'Earth and Environment'.

Mission

To fulfill its purpose, CIRS focuses on the role of sustainability reporting and management in providing the transparency that supports the transition of organizations towards a financially, ecologically, and socially sustainable economy and society. Specifically, CIRS:

  • collects data about the reporting and assurance of (mandatory and voluntary as well as historical and forward-looking) information on sustainability matters in organizations and organizations' use of the information to manage the transition towards financially, ecologically, and socially sustainable organizations;
  • monitors and contributes to the relevant regulatory environment;
  • conducts high-quality academic research on sustainability reporting and management as well as its determinants and consequences;
  • supports organizations in developing evidence-based sustainability reporting and management solutions;
  • disseminates its insights via a variety of publication channels and
  • works interdisciplinary with colleagues from, for example, sustainability science, law, sociology and political science.

Team

Selected Publications and Current Projects

TRR 266 - Accounting for Transparency

  • Globale Standards für Nachhaltigkeitsberichterstattung – Eine kritische Analyse des Vorstoßes der IFRS-Stiftung, in: Der Betrieb, Issue 30 (2021), pp. 1620 – 1629 (Ann-Kristin Großkopf, Thorsten Sellhorn, Katharina Weiß, Victor Wagner)
  • Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant EvidenceSchmalenbach Business Review, 71 (2019), pp. 137 – 168 (Katharina Hombach, Thorsten Sellhorn)
  • How Does Carbon Footprint Information Affect Consumer Choice? A Natural Field Experiment, Journal of Accounting Research 2021 registered reports Conference (Bianca Beyer, Rico Chaskel, Simone Euler, Joachim Gassen, Ann-Kristin Großkopf, Thorsten Sellhorn)
  • Mobilizing accounting academia against the climate crisis, in: EAA ARC Blog (2021), Thorsten Sellhorn
  • Firm Value Effects of Targeted Disclosure Regulation: The Role of Reputational Costs, in: SSRN (2021), Katharina Hombach & Thorsten Sellhorn
  • Sustainability is Too Important to Get Divided Over, in: EAA ARC Blog (2020), Thorsten Sellhorn
  • Targeted Transparency, in: EAA ARC Blog (2019), Thorsten Sellhorn
  • Establishing the Global Sustainability Reporting Standard Setter: Exploring the narratives and logics of the IFRS Foundation (Thorsten Sellhorn, Victor Wagner, Katharina Weiß)
  • Diffusion of reporting practices under the Taxonomy Regulation (Katharina Hombach, Inga Meringdal)
  • Implementation of reporting practices under the Taxonomy Regulation (Katharina Hombach, Julian Mann)
  • How do NGOs lobby for non-financial information? (Ann-Kristin Großkopf, Simone Euler)
  • Do NGOs use financial and non-financial information? Observational Evidence (Bianca Beyer, Joachim Gassen)
  • Do NGOs use financial and non-financial information? Survey Evidence (Katharina Hombach, Katharina Weiß, Thorsten Sellhorn)
  • How does non-financial information affect NGO behavior? (Simone Euler, Jana Wagner, Markus Hitz)
  • How can transparency help to generate trust in non-financial information? (Rico Chaskel, Simone Euler, Joachim Gassen)
  • Transparency regulation-induced firm location choices (Joachim Gassen, Jens Müller, Tobias Witter)
  • Do consumers care about climate change (Ann-Kristin Großkopf, Bianca Beyer)
  • Do CEOs talk about NGOs and CSR-related activities in their shareholder letters? (Paul Kudlek, Joachim Gassen)
  • Understanding the role of (new) mandatory sustainability reporting in organizations
  • Exploring the usage of sustainability information by stakeholders (advocacy groups, creditors, investors, regulators)
  • Developing suggestions as how to measure sustainability-related transparency of organizations

Speeches

  • „Globale Standards für Nachhaltigkeitsberichterstattung“, Google Executive Council, 12.11.2021
  • „ESG Reporting Standards – Current Landscape and Outlook“, Morrison & Foerster LLP, 11.11.2021
  • „Aktuelle Entwicklungen in der Nachhaltigkeitsberichterstattung“, 45. Sitzung des Forum Compliance & Integrity (FCI), 5.11.2021
  • “Is Green the New Black? Ökologische Nachhaltigkeit als neue Leitlinie (nicht nur) der EU-Transparenzregulierung“, EY Board Summit 2020, 28.01.2020

Supporters

We thank the TÜV-SÜD Foundation for supporting our research activities.