学术活动

可持续性报告与公共利益

2026年9月22日（周二）

12:00-13:15

Joachim Gassen教授

柏林洪堡大学

To address global challenges, such as climate change and biodiversity loss, companies face growing pressure to balance the demands of capital providers with the need to contribute to the public good. In response, sustainability reporting regulations increasingly require firms to disclose information that enables stakeholders to assess those contributions. We present a pre-analysis plan for a large-scale experiment designed to investigate how two fundamental features of sustainability reporting—disclosure reach (i.e., internal vs. external reporting) and measurement basis (i.e., input-based vs. output-based reporting metrics)—affect corporate contributions to the public good and allocative efficiency. We hypothesize that the impact of sustainability reporting on public good contributions depends on whether disclosure reach and measurement basis increase trust and foster coordination both within and across firms. To assess feasibility and calibrate the experimental design, we conduct a pre-test using LLM agents. Overall, our study aims to contribute to the sustainability reporting literature by showing how the design of reporting systems can shape economic behavior and support collective action on global challenges.

Joachim Gassen 是柏林洪堡大学（Humboldt-Universität zu Berlin）的财务会计与审计学教授，柏林欧洲管理与技术学院（ESMT Berlin）的杰出特聘教授，以及国家资助研究网络 TRR 266"会计透明度"（Accounting for Transparency）的副主任发言人。他毕业于经济学专业，并获得商业经济学博士学位。他的研究聚焦于企业透明度、信息披露以及与开放科学相关的主题。其研究成果已发表于所有顶尖会计期刊，并荣获多项奖项，包括美国会计学会—国际商学院联合会—负责任商业研究奖（AAA-AACSB-RRBM Award for Research Impacting Societal Challenges）。他是《欧洲会计评论》（European Accounting Review）的副主编、欧洲财务报告咨询组（EFRAG）学术咨询委员会成员，以及欧洲博士论坛的前联合主席。