Management nicht-finanzieller Risiken: eine Forschungsagenda

The management of non-financial risks such as ESG-, sustainability- and compliance risks poses a great challenge for companies. In contrast to financial risks the information on non-financial risks is very limited. This renders management quite difficult. Companies incurred big losses due to non-financial risks in recent years. Corporate governance of these risks raises many unresolved questions. This paper delineates potential answers and hypotheses about the impact of information quality. Practitioners complain about the lack of support from academia. A cooperation of practitioners and academics to resolve these questions presents attractive research fields for academia. Thus, this paper also presents a research agenda for academia.