Corporate environmental disclosure: an economic analysis
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
2000
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Jena, Univ., Diss., 2000 |
| Beschreibung: | XI, 269 Bl. |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV013286370 | ||
| 003 | DE-604 | ||
| 005 | 20001208 | ||
| 007 | t | ||
| 008 | 000804s2000 m||| 00||| ger d | ||
| 016 | 7 | |a 959544313 |2 DE-101 | |
| 035 | |a (OCoLC)247082036 | ||
| 035 | |a (DE-599)BVBBV013286370 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a ger | |
| 049 | |a DE-N2 | ||
| 100 | 1 | |a Orwat, Carsten |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Corporate environmental disclosure |b an economic analysis |c von: Carsten Orwat |
| 264 | 1 | |c 2000 | |
| 300 | |a XI, 269 Bl. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Jena, Univ., Diss., 2000 | ||
| 650 | 4 | |a Umweltmanagement / Öffentlichkeitsarbeit / Informationsverhalten / Normung / Selbstverpflichtung / Werbung / Umweltzeichen / Öko-Audit / Vertragstheorie / Asymmetrische Information / Theorie | |
| 650 | 0 | 7 | |a Unternehmen |0 (DE-588)4061963-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Umweltbezogenes Management |0 (DE-588)4201709-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Institutionenökonomie |0 (DE-588)4027208-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Asymmetrische Information |0 (DE-588)4120934-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Umweltinformation |0 (DE-588)4205608-1 |2 gnd |9 rswk-swf |
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Unternehmen |0 (DE-588)4061963-1 |D s |
| 689 | 0 | 1 | |a Umweltinformation |0 (DE-588)4205608-1 |D s |
| 689 | 0 | 2 | |a Umweltbezogenes Management |0 (DE-588)4201709-9 |D s |
| 689 | 0 | 3 | |a Asymmetrische Information |0 (DE-588)4120934-5 |D s |
| 689 | 0 | 4 | |a Institutionenökonomie |0 (DE-588)4027208-4 |D s |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009058340&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-009058340 | |
Datensatz im Suchindex
| _version_ | 1812460978998083584 |
|---|---|
| adam_text |
I
CONTENTS
LIST OF TABLES V/
LIST OF USED SYMBOLS VII
LIST OF ABBREVIATIONS VIII
1 INTRODUCTION 1
1.1 DEFINITIONS AND SCOPE 1
1.2 STRUCTURE OF THE STUDY 4
1.3 ENVIRONMENTAL POLICY CONTEXT 5
1.3.1 INFORMATIONAL APPROACHES OF ENVIRONMENTAL POLICY 5
1.3.2 PRODUCT-RELATED ENVIRONMENTAL POLICY 10
2 INFORMATION INSTRUMENTS OF ENVIRONMENTAL DISCLOSURE 13
2.1 ATTRIBUTES OF DIFFERENT INSTRUMENTS 13
2.2 TAXONOMY OF INSTRUMENTS AND CONCEPTIONS 15
2.2.1 ACCESS RIGHTS TO ENVIRONMENTAL INFORMATION 15
2.2.2 CORPORATE ENVIRONMENTAL REPORTING 19
2.2.3 CERTIFICATION OF ENVIRONMENTAL MANAGEMENT SYSTEMS 22
2.2.4 ENVIRONMENTAL ADVERTISING 23
2.2.5 ENVIRONMEHTA! LABELING 23
2.3 KNOWLEDGE FOUNDATION 23
2.3.1 KNOWLEDGE BASIS OF THE INFORMATION INSTRUMENTS 23
2.3.2 ANALYTICAL TOOLS 24
2.3.2.1 LIFE-CYCLE ASSESSMENTS 24
2.3.2.2 ECOBALANCES 29
2.3.2.3 ENVIRONMENTAL AUDITS 30
2.3.2.4 ENVIRONMENTAL ACCOUNTING 31
2.3.2.5 ENVIRONMENTAL PERFORMANCE INDICATORS (EPIS) 32
2.3.3 LIMITATIONS AND UNCERTAINTIES OF ENVIRONMENTAL KNOWLEDGE 34
2.3.4 RESOURCE PROBLEMS OF COMPANIES 35
2.3.5 PUBLIC POLICY ISSUES 37
BIBLIOGRAFISCHE INFORMATIONEN
HTTP://D-NB.INFO/959544313
II
3 ECONOMIC ASPECTS OF ENVIRONMENTAL DISCLOSURE 39
3.1 THE UNDERLYING RELATIONS 39
3.2 ECONOMIC ATTRIBUTES OF ENVIRONMENTAL PERFORMANCE AND INFORMATION 42
3.2.1 ENVIRONMENTAL PERFORMANCES 42
3.2.1.1 'DOUBLE EXTERNALITIES' 42
3.2.1.2 COMPLEXITY AND LIMITED KNOWLEDGE 44
3.2.1.3 CREDENCE ATTRIBUTES 45
3.2.2 ENVIRONMENTAL INFORMATION 47
3.2.2.1 EXTERNALITIES OF INFORMATION GENERATION 47
3.2.2.2 INFORMATION AS PRIVATE OR PUBLIC GOODS 48
3.2.2.3 JOINT PRODUCTION AND ASYMMETRIC DISTRIBUTION 49
3.2.2.4 INFORMATION ACCESS AND PROCESSING 50
3.2.2.5 INCREASING RETURNS TO SCALE 51
3.3 CONTRACT THEORY APPROACHES 52
3.3.1 UNDERLYING RELATIONS AS CONTRACTUAL RELATIONS 52
3.3.2 ASPECTS OF ASYMMETRIC INFORMATION 57
3.3.2.1 STANDARD MODELS WITH ASYMMETRIC INFORMATION 57
3.3.2.2 INTRODUCING INFORMATION TRANSMISSION 62
3.3.3 MULTI-TASK ASPECTS 66
3.3.4 MULTI-PRINCIPAL ASPECTS 71
3.3.5 ASPECTS OF MULTIPLE PERIODS 75
3.3.6 ASPECTS OF INCOMPLETE CONTRACTS 76
3.3.7 ASPECTS OF IMPLICIT CONTRACTS 79
3.4 PROVISION OF ENVIRONMENTAL INFORMATION 81
3.4.1 THE GENERAL ROLE OF INFORMATION PROVISION 81
3.4.2 VOLUNTARY DISCLOSURE 82
3.4.3 LIMITATIONS OF VOLUNTARY DISCLOSURE 85
3.5 PUBLIC ENVIRONMENTAL DISCLOSURE 89
3.5.1 PRIVATE AGREEMENTS ON INDIVIDUAL INFORMATION PROVISION 89
3.5.2 RATIONALES OF PUBLIC ENVIRONMENTAL DISCLOSURE 90
3.6 THIRD-PARTY VERIFICATION 94
3.6.1 RATIONALES FOR THIRD-PARTY VERIFICATION
94
ILL
3.6.2 PROBLEMS OF ENVIRONMENTAL VERIFICATION 98
4 INSTITUTIONS AND ORGANIZATION 101
4.1 RATIONALES 101
4.2 STANDARDIZATION 103
4.2.1 TYPES AND FUNCTIONS OF ENVIRONMENTAL DISCLOSURE STANDARDS 103
4.2.2 ECONOMIC ASPECTS OF STANDARDIZATION 108
4.2.2.1 NETWORK EXTERNALITIES AND VARIETY 108
4.2.2.2 'LOCK-IN'EFFECTS 110
4.2.2.3 INNOVATION EFFECTS 112
4.3 THIRD-PARTY INFORMATION GENERATION AND VERIFICATION 115
4.3.1 INFORMATION GENERATION AND PROCESSING 115
4.3.2 INFORMATION VERIFICATION 117
4.4 MARKET-ENDOGENOUS VERSUS GOVERNMENTAL ORGANIZATION 121
4.4.1 GENERAL ASPECTS 121
4.4.2 EXTERNALITIES AND PUBLIC-GOOD CHARACTER 124
4.4.3 PROTECTIVE FUNCTION OF GOVERNMENTS 128
4.4.4 ASPECTS OF MONOPOLISTIC BEHAVIOR 131
4.4.5 EQUITY AND (RE-)DISTRIBUTION ISSUES 134
4.4.6 SELECTIVITY VERSUS UNIVERSALITY 135
4.4.7 LIMITATIONS AND DISTORTIONS OF REGULATION 136
4.4.7.1 COSTS AND BENEFITS OF REGULATION 137
4.4.7.2 REGULATOR'S IMPERFECT INFORMATION 138
4.4.7.3 REGULATION CAPTURE 141
4.5 COMPETITION OF ENVIRONMENTAL DISCLOSURE SYSTEMS 145
4.5.1 ADVANTAGES AND LIMITATIONS OF COMPETITION 145
4.5.2 SUPPORT AND CONTROL OF COMPETITION 147
IV
5 ENVIRONMENTAL ADVERTISING 150
5.1 SCOPE OF ENVIRONMENTAL ADVERTISING 150
5.2 ECONOMIC PROBLEMS OF ENVIRONMENTAL ADVERTISING 151
5.2.1 EXTERNALITIES 151
5.2.2 'ADVERSE SELECTION'PROBLEMS 152
5.2.3 MARKET-ENDOGENOUS SOLUTIONS AND SELF-REGULATION 154
5.2.3.1 SOPHISTICATED ENVIRONMENTAL ADVERTISING 155
5.2.3.2 GUIDELINES AND STANDARDS 156
5.2.3.3 SIGNALING WITH NON-SALVAGEABLE ASSETS 157
5.2.4 PUBLIC POLICY SUPPORT AND REGULATION 158
6 ENVIRONMENTAL LABELING 163
6.1 INTRODUCTION 163
6.2 ECONOMIC ASPECTS OF ENVIRONMENTAL LABELING 165
6.3 REGULATION OF ENVIRONMENTAL LABELING 167
6.3.1 CRITICAL ANALYSIS OF REGULATORY REQUIREMENTS 167
6.3.2 REGULATION CAPTURE 170
6.3.3 COMPETITION AMONG ECOLABELING PROGRAMS 172
6.3.4 PROTECTIONISM 174
6.4 METHODOLOGICAL PROCEDURE AND PROBLEMS 176
6.4.1 PRODUCT CATEGORY SELECTION 177
6.4.2 DEVELOPMENT OF ENVIRONMENTAL CRITERIA 178
6.4.3 PUBLIC REVIEW PROCESS, CRITERIA SETTING, AND APPLICATION 180
6.5 EXAMPLES OF ENVIRONMENTAL LABELING SCHEMES 181
6.5.1 GERMAN 'BLUE ANGEL' ENVIRONMENTAL LABELING SCHEME 183
6.5.1.1 STRUCTURE AND PROCEDURE 183
6.5.1.2 RESULTS 184
6.5.2 EUROPEAN ENVIRONMENTAL LABELING SCHEME 187
6.5.2.1 STRUCTURE AND PROCEDURE 187
6.5.2.2 RESULTS AND REVISION OF THE PROGRAM 188
6.5.3 UNITED STATES 'GREEN SEAL' ENVIRONMENTAL LABELING PROGRAM 191
6.5.3.1 STRUCTURE AND PROCEDURE 191
V
6.5.3.2 RESULTS 192
6.5.4 ISO ENVIRONMENTAL LABELING STANDARDS 193
6.5.4.1 STRUCTURE 193
6.5.4.2 RESULTS 196
6.5.5 ENVIRONMENTAL LABELING OF FOREST PRODUCTS 197
7. ENVIRONMENTAL MANAGEMENT CERTIFICATION 201
7.1 THE EUROPEAN ENVIRONMENTAL MANAGEMENT AND AUDIT SCHEME 201
7.1.1 DESCRIPTION 201
7.1.2 CRITICAL ANALYSIS 209
7.2 EMS CERTIFICATION ACCORDING TO THE ISO 14000 SERIES 216
7.2.1 ISO 14001 'SPECIFICATION OF ENVIRONMENTAL MANAGEMENT SYSTEMS' 216
7.2.2 ISO 14010'GENERAL PRINCIPLES ON ENVIRONMENTAL AUDITING' 218
7.2.3 ISO 14011 'PROCEDURES FOR THE AUDITING OF ENVIRONMENTAL
MANAGEMENT SYSTEMS' 219
7.2.4 ISO 14012'QUALIFICATION CRITERIA FOR ENVIRONMENTAL AUDITORS' 220
7.3 RELATION BETWEEN EMAS REGULATION AND ISO 14001 221
7.4 STANDARDIZATION OF ENVIRONMENTAL MANAGEMENT SYSTEMS 225
8 CONCLUSIONS 228
APPENDIX: CONTENTS OF ENVIRONMENTAL DISCLOSURE INSTRUMENTS 231
REFERENCES
235
ZUSAMMENFASSUN G
267 |
| any_adam_object | 1 |
| author | Orwat, Carsten |
| author_facet | Orwat, Carsten |
| author_role | aut |
| author_sort | Orwat, Carsten |
| author_variant | c o co |
| building | Verbundindex |
| bvnumber | BV013286370 |
| ctrlnum | (OCoLC)247082036 (DE-599)BVBBV013286370 |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 c 4500</leader><controlfield tag="001">BV013286370</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20001208</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">000804s2000 m||| 00||| ger d</controlfield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">959544313</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)247082036</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV013286370</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">ger</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-N2</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Orwat, Carsten</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Corporate environmental disclosure</subfield><subfield code="b">an economic analysis</subfield><subfield code="c">von: Carsten Orwat</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2000</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XI, 269 Bl.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Jena, Univ., Diss., 2000</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Umweltmanagement / Öffentlichkeitsarbeit / Informationsverhalten / Normung / Selbstverpflichtung / Werbung / Umweltzeichen / Öko-Audit / Vertragstheorie / Asymmetrische Information / Theorie</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Unternehmen</subfield><subfield code="0">(DE-588)4061963-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Umweltbezogenes Management</subfield><subfield code="0">(DE-588)4201709-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Institutionenökonomie</subfield><subfield code="0">(DE-588)4027208-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Asymmetrische Information</subfield><subfield code="0">(DE-588)4120934-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Umweltinformation</subfield><subfield code="0">(DE-588)4205608-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4113937-9</subfield><subfield code="a">Hochschulschrift</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Unternehmen</subfield><subfield code="0">(DE-588)4061963-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Umweltinformation</subfield><subfield code="0">(DE-588)4205608-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Umweltbezogenes Management</subfield><subfield code="0">(DE-588)4201709-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Asymmetrische Information</subfield><subfield code="0">(DE-588)4120934-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="4"><subfield code="a">Institutionenökonomie</subfield><subfield code="0">(DE-588)4027208-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">DNB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009058340&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-009058340</subfield></datafield></record></collection> |
| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| id | DE-604.BV013286370 |
| illustrated | Not Illustrated |
| indexdate | 2024-10-09T18:11:24Z |
| institution | BVB |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009058340 |
| oclc_num | 247082036 |
| open_access_boolean | |
| owner | DE-N2 |
| owner_facet | DE-N2 |
| physical | XI, 269 Bl. |
| publishDate | 2000 |
| publishDateSearch | 2000 |
| publishDateSort | 2000 |
| record_format | marc |
| spelling | Orwat, Carsten Verfasser aut Corporate environmental disclosure an economic analysis von: Carsten Orwat 2000 XI, 269 Bl. txt rdacontent n rdamedia nc rdacarrier Jena, Univ., Diss., 2000 Umweltmanagement / Öffentlichkeitsarbeit / Informationsverhalten / Normung / Selbstverpflichtung / Werbung / Umweltzeichen / Öko-Audit / Vertragstheorie / Asymmetrische Information / Theorie Unternehmen (DE-588)4061963-1 gnd rswk-swf Umweltbezogenes Management (DE-588)4201709-9 gnd rswk-swf Institutionenökonomie (DE-588)4027208-4 gnd rswk-swf Asymmetrische Information (DE-588)4120934-5 gnd rswk-swf Umweltinformation (DE-588)4205608-1 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Unternehmen (DE-588)4061963-1 s Umweltinformation (DE-588)4205608-1 s Umweltbezogenes Management (DE-588)4201709-9 s Asymmetrische Information (DE-588)4120934-5 s Institutionenökonomie (DE-588)4027208-4 s DE-604 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009058340&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Orwat, Carsten Corporate environmental disclosure an economic analysis Umweltmanagement / Öffentlichkeitsarbeit / Informationsverhalten / Normung / Selbstverpflichtung / Werbung / Umweltzeichen / Öko-Audit / Vertragstheorie / Asymmetrische Information / Theorie Unternehmen (DE-588)4061963-1 gnd Umweltbezogenes Management (DE-588)4201709-9 gnd Institutionenökonomie (DE-588)4027208-4 gnd Asymmetrische Information (DE-588)4120934-5 gnd Umweltinformation (DE-588)4205608-1 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4201709-9 (DE-588)4027208-4 (DE-588)4120934-5 (DE-588)4205608-1 (DE-588)4113937-9 |
| title | Corporate environmental disclosure an economic analysis |
| title_auth | Corporate environmental disclosure an economic analysis |
| title_exact_search | Corporate environmental disclosure an economic analysis |
| title_full | Corporate environmental disclosure an economic analysis von: Carsten Orwat |
| title_fullStr | Corporate environmental disclosure an economic analysis von: Carsten Orwat |
| title_full_unstemmed | Corporate environmental disclosure an economic analysis von: Carsten Orwat |
| title_short | Corporate environmental disclosure |
| title_sort | corporate environmental disclosure an economic analysis |
| title_sub | an economic analysis |
| topic | Umweltmanagement / Öffentlichkeitsarbeit / Informationsverhalten / Normung / Selbstverpflichtung / Werbung / Umweltzeichen / Öko-Audit / Vertragstheorie / Asymmetrische Information / Theorie Unternehmen (DE-588)4061963-1 gnd Umweltbezogenes Management (DE-588)4201709-9 gnd Institutionenökonomie (DE-588)4027208-4 gnd Asymmetrische Information (DE-588)4120934-5 gnd Umweltinformation (DE-588)4205608-1 gnd |
| topic_facet | Umweltmanagement / Öffentlichkeitsarbeit / Informationsverhalten / Normung / Selbstverpflichtung / Werbung / Umweltzeichen / Öko-Audit / Vertragstheorie / Asymmetrische Information / Theorie Unternehmen Umweltbezogenes Management Institutionenökonomie Asymmetrische Information Umweltinformation Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009058340&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT orwatcarsten corporateenvironmentaldisclosureaneconomicanalysis |