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The dissertation contains four journal articles which are embedded within a framework manuscript that interconnects the individual articles and provides relevant background information. The dissertation's overall objective is to provide a multilayered and critical in-depth engagement with the timely phenomenon of integrated reporting (IR), a new reporting concept that is envisaged to revolutionize firms' present reporting infrastructure. While extant corporate reports (e.g., annual financial- and CSR report) often are criticized for being disconnected and to suffer from a lack of coherence, IR intends to provide all information that is material to a firm's short-, medium- und long-term value creation within one single, succinct document. To contribute to a set of previously defined relevant research gaps in literature, the dissertation makes use of a combined empirical-quantitative and explorative-qualitative research design. The first article entitled investigates a set of different IR-, corporate governance and financial accounting-specific factors that are expected to determine European and South African firms' materiality disclosure quality. To this purpose, an original, hand-collected materiality disclosure score was developed. The second article explores IR perceptions of SME managers that have not embarked on IR, but are potential candidates to do so in future. Based on a review of extant literature, the article develops a theoretical framework to subsequently discuss motives for and barriers to IR adoption. The critical discussion contributes to the academic debate on incentives for and barriers to voluntary IR adoption. The third article investigates whether voluntary IR adoption among European firms is associated with lower cost of public debt. While earlier studies suggest that IR leads to lower information asymmetries, increases analyst forecasts, and decreases cost of equity, corresponding evidence for the debt market is largely missing. Subsequent analyses test as to whether such an association is even more pronounced by a firm's environmental, social and governance (ESG) performance or its belonging to an environmentally sensitive industry. The fourth article uses an experimental design to investigate nonprofessional investors' reactions to an IR assurance. To this purpose, two separate experiments with two different groups of nonprofessional investors were carried out: one with Masters students and one with managers of large corporations. Results help to answer the question as to whether an IR assurance as well as its determinants, namely the assurance provider and the assurance level, affect nonprofessional investors' financial decision-making. In the second step, subsequent in-depth interviews reveal an IR assurance-critical attitude among managers, who draw upon their practical experience with assurance engagements.
Viable communication systems
(2020)
Society has come to the point that it requires a "Great Transformation" towards sustainability to ensure the viability of the planet for a vital society. The energy transition plays a central role for this transformation. For transforming the patterns of energy production and use in an energy transition as part of the "Great Transformation", this process of change now needs to strengthen its focus on information, communication, and knowledge systems. Human society needs to establish a knowledge system that has the potential to create usable knowledge for sustainability solutions. This requires organizing a communication system that is sufficiently complex, interconnected, and, at the same time, efficient for integrating reflexive, open-ended, inter- and transdisciplinary learning, evaluation, and knowledge co-production processes across multiple levels. This cumulative dissertation contributes to research in this direction by applying a systemic sustainability perspective on the content and organization of communication in the field of research on sustainable energy and the operational level of municipal climate action as part of the energy transition. Regarding sustainability, this thesis uses strong sustainability and its principles as a frame for evaluating the content of communication. Regarding the systemic perspective, the thesis particularly relies on the following theories: (i) the human-environment system model by R. Scholz as an overarching framework regarding interactions between humans and nature, (ii) social systems theory by N. Luhmann to reflect the complexity of society, (iii) knowledge management to consider the human character of knowledge and a practice-oriented perspective, and (iv) management cybernetics, in particular, the Viable System Model by S. Beer as a framework to analyze and assess organizational structures. Furthermore, the thesis leverages the potential of text mining as a method to identify and visualize patterns in texts that reflect prevalent paradigms in communication. The thesis applies the above conceptual and methodological basis in three case studies. Case Study 1 investigates the measures proposed in 16 municipal climate action plans of regional centers in Lower Saxony, Germany. It uses a text mining approach in the form of an Summary interpretation network analysis. It analyzes how different societal subsystems are connected at the semantic level and to what extent sustainability principles can be recognized. Case Study 2 analyzes and reflects paradigms and discursive network structures in international scientific publications on sustainable energy. The study investigates 26533 abstracts published from 1990 to 2016 using a text mining approach, in particular topic modeling via latent Dirichlet allocation. Case Study 3 turns again to the cases of municipal climate action in Lower Saxony examined in Case Study 1. It examines the involvement of climate action managers of these cities in multilevel knowledge processes. Using design principles for knowledge systems, it evaluates to what extent knowledge is managed in this field across levels for supporting the energy transition and to what extent local innovation potential is leveraged or supported. The three case studies show that international research on sustainable energy and municipal climate action in Germany provide promising contributions to achieve a transformation towards sustainability but do not fully reflect the complexity of society and still support a growth paradigm, in contrast to a holistic sustainability paradigm. Further, the case studies show that research and local action are actively engaging with the diversity of energy technologies but are lagging in dealing with the socio-epistemic (communication) system, especially with regard to achieving cohesion. Using the example of German municipalities, Case Studies 1 and 3 highlight the challenges of achieving coherent local action for sustainability and bottom-up organizational learning due to incomplete or uncoordinated multilevel knowledge exchange.
Panic disorder is a common anxiety disorder, which is associated with high subjective burden as well as a high cost for the health economy. According to the National Treatment Guideline S3, cognitive behavior therapy is recommended as the most effective psychological treatment. However, many people in need do not have access to cognitive behavior therapy. Internet-based interventions have proven to be an effective way to provide access to evidence-based treatment to those affected. For anxiety disorders, such as panic disorder and agoraphobia, a good effectiveness of internet-based interventions has been proven in numerous international studies. However, the internet has changed over the last few years: mobile technologies have considerable potential to further improve the adherence and effectiveness of internet-based interventions. Against this background, the authors developed the hybrid online training "GET.ON Panic". In this training, an app has been integrated into a browser-based online training. The app consists of a mobile diary for self-monitoring as well as a mobile exposure-guide that supports participants in self-exposure exercises in their everyday lives.In an initial exploratory feasibility study, qualitative interview data and quantitative measurements were collected in a pre-post design of 10 participants. Usage, user friendliness, user satisfaction and acceptance of the app were generally considered high. The use of interoceptive exposure exercises and daily summaries of anxiety and mood were the most widely performed and rated the best, while in vivo exposure exercises and the monitoring of acute panic symptoms were found to be difficult.In the efficacy study, 92 participants with mild to moderate panic symptoms were randomized into two parallel groups. After eight weeks, the intervention group showed a significant improvement in the severity of panic symptoms compared to the waiting control group. Using the intention-to-treat approach, a covariance analysis with baseline values as a covariate yielded a mean effect of Cohen's d=0.66 in reducing the panic symptoms in favor of the intervention group. This effect increased to d=0.89 after three months and stayed at d=0.81 at the 6-month measurement point. Response and remission rates were also significantly higher in the intervention group. This positive effect was also shown for secondary outcomes such as depressive symptoms and quality of life. A correlation between app usage and clinical outcomes could not be found. This work was the first to demonstrate that a hybrid online training based on cognitive behavior therapy is effective in reducing panic symptoms as well as panic disorder. In addition, this work contributes to a deeper understanding of the potential of mobile technologies in the field of e-mental health.
Educational research has shown that reflection and feedback are crucial for substantial development of pre-service teachers' professional competence. However, reflection and feedback sessions are not a standard element of teaching practicums due to time- and location-constraints. Digital practicum environments can lift these constraints. Digital reflection and feedback environments have typically applied either textual accounts or video sequences of classroom practice, with varying effects. Consequently, the studies presented in this cumulative dissertation are focused on how the use of text- or video-based digital reflection and feedback environments during a practicum influence specific components of pre-service teachers' professional competence (i.e., beliefs about teaching and learning, self-efficacy, professional vision of classroom management, feedback competence). All studies followed a quasi-experimental, pre-test-post-test design. Pre-service teachers at the fourth-semester bachelor level in a German university took part in the studies. Pre-service teachers participated in a four-week teaching practicum at local schools. During the teaching practicum, pre-service teachers were divided into five different groups. The control group (CG) took part in a traditional practicum with live observations and face-to-face reflection and feedback with peers and experts. Pre-service teachers of the intervention groups (IG 1, IG 2, IG 3, IG 4) reflected and received feedback in highly structured text- or video-based digital environments. Intervention groups 1 (IG 1) and 2 (IG 2) participated in a text-based digital reflection and feedback environment. While IG 1 participants only received feedback from peers, IG 2 pre-service teachers also received expert feedback. Intervention groups 3 (IG 3) and 4 (IG 4) took part in a video-based digital reflection and feedback environment. IG 3 pre-service teachers only received peer feedback, whereas IG 4 participants also received expert feedback. Mixed methods were applied by generating quantitative and quantitative-qualitative data was with questionnaires, a standardized video-based test and content analysis. The studies demonstrated that classroom videos and video-based digital reflection and feedback environments can effectively enhance pre-service teachers' professional competence. This finding can be predominantly attributed to two characteristics of the application in the digital reflection and feedback environments: (a) being able to revisit a multitude of authentic teaching situations without time pressure and (b) the degree of decomposition by deliberate, focused practice and scaffolding elements. Furthermore, expert feedback seemed to be of better quality and entailed more substantial effects than peer feedback. The results of the conducted studies on professional vision of classroom management, beliefs about teaching and learning and feedback competence showed that expert feedback can be seen as a lens reducing and focusing classroom complexity, enabling pre-service teachers to perceive crucial teaching situations that would have otherwise gone unnoticed and to benefit from expert modelling of high-quality feedback. Consequently, video-based digital reflection and feedback environments with expert feedback can significantly improve pre-service teachers' professional competence during teaching practicums and, thus, better prepare pre-service teachers for future classroom challenges, leading to better learning environments for school students.