Dataset: Financial Reporting by German Companies and CEO Activism: Taking a Moral Stand on the Russian War in Ukraine

Published: 26 February 2025| Version 1 | DOI: 10.17632/32thyk8n82.1
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Description

CEO activism in the annual reports of German Index DAX 40 companies is analysed in this paper using the Russian invasion of Ukraine as a case in point. Utilizing a self-developed moral neutrality score we conduct content analysis of the annual reports of the DAX companies for the years 2022 and 2023.

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Institutions

  • CBS Cologne Business School GmbH

Categories

Corporate Governance, Business Ethics

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