Table 2. Overview of the sample Role...

Table 2.

Overview of the sample

Role	Corporate	Investor	RESP
Number	53	8	20
Ratio^a	65%	10%	25%

Country	Germany	Others^b
Number	79	2
Ratio^a	98%	2%

Position in the company	Staff	Management	C-level
Number	25	44	12
Ratio^a	31%	54%	15%

Accounting	HGB	IFRS	US-GAAP	Others^c
Number	38	34	2	7
Ratio^a	47%	42%	2%	9%

Sourcing⁵	Single	Modular	Integrated
Number	32	27	22
Ratio^a	40%	33%	27%

Notes:

^apercentage may not sum to 100% because of rounding; ^bCountries not within DACH-region, no precise information of origin available; ^cCollection basin for all non-listed accounting policies

Source: Own presentation

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Position in the company	Staff	Management	C-level
Number	25	44	12
Ratio^a	31%	54%	15%

Accounting	HGB	IFRS	US-GAAP	Others^c
Number	38	34	2	7
Ratio^a	47%	42%	2%	9%

Sourcing⁵	Single	Modular	Integrated
Number	32	27	22
Ratio^a	40%	33%	27%

Country	Germany	Others^b
Number	79	2
Ratio^a	98%	2%

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