This paper investigates the impact of studying the first-choice university subject on dropout and switching field of study for a cohort of students in Germany. Using detailed survey data, and employing an instru…
This article examines the status quo of tax disclosure in the context of sustainability reporting and proposes recommendations for the creation of uniform EU Sustainability Reporting Standards. The analysis is…
The manufacturing sector accounts for a substantial share of the German gross domestic product, employment and carbon emissions. Therefore, reducing its energy use and carbon emissions is of crucial importance…
The proliferation of instruments targeted at combatting climate change necessitates evidence-based evaluation to identify strategies that are not only effective and cost-efficient, but also supported by the…
When customers purchase goods provided by public utilities, such as telecommunications, water, gas or electricity, the predominant payment system is pay-later billing. This paper tests the effectiveness of a…
