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From Compliance to Competitive (Dis)Advantage? The Transformation of Corporate Sustainability Reporting

Empirical research on the development of sustainability reporting and the competitiveness of German companies

On May 17, 2026, the research project "From Compliance to Competitive (Dis)Advantage? The Transformation of Corporate Sustainability Reporting" by Mareike Hockmann and Martin Thomsen was published in the academic journal Strategic Change. The paper analyzes the development of sustainability reporting of German listed companies in the period from 2010 to 2022 and examines the relationship between regulatory requirements and competitiveness.

Publication: Hockmann, M., & M.Thomsen (2026). From Compliance to Competitive (Dis)Advantage? The Transformation of Corporate Sustainability Reporting. Strategic Change, 1-17(open access)

Further links

Research at the Chair of Corporate Taxation

Mareike Hockmann, M.Sc.

Prof. Dr. Martin Thomsen