Substantive developments and shifting priorities have led to significant changes in corporate reporting regulations in recent years. Dr. Ferdy van Beest, Associate Professor of Corporate Reporting at Nyenrode Business University and Director of Sustainability at Flynth adviseurs en accountants (Flynth Dutch auditors and consultants), emphasizes that stakeholders must make substantial efforts in order to keep up with changing regulations. Van Beest sees a large knowledge gap between scientific research and practical applications in corporate reporting. It is his mission to bridge this gap.

In the global economy, emerging economies and their businesses are becoming increasingly important. Jianhong Zhang, Senior Researcher and Associate Professor of International Economics & Business at Nyenrode Business University, researched the opportunities, challenges, and consequences of this development.

To occupy a strategic position as a city council member, it is crucial to build on previously developed knowledge and competencies. Time is the most limiting factor here, according to René Stigt's research, who will receive his PhD on January 12. Council members therefore benefit most from work-based learning.

How can we encourage organizations to reduce their negative environmental and societal impacts? This question is central to the research of Ries Breijer, who obtained his PhD on December 18th. His research shows that regulatory changes on non-financial and financial reporting can play an important role.

The implementation of IT systems in the public sector does not always go smoothly. Cokky Hilhorst, Professor of Business Information Systems at Nyenrode Business University, conducted research into decision-making in IT investments, specifically focused on public organizations. This has led to valuable insights that help organizations gain more control over their IT expenditure.

Since 2017, Nyenrode Business University professor Tineke Lambooy has been researching the globally innovative legal trend of 'Rights of Nature'. Internationally and also in the Netherlands, she is a forerunner in this field. "The purpose of granting rights to natural objects or entities such as rivers, forests, mountains and animals is to recognise their intrinsic value and give them a voice. If a natural area or river has rights, this natural entity is able to act in public debate and court. Just like us and government agencies, companies, foundations and associations. For instance, nature can stir when a decision by a public or private party threatens its survival or when there is behaviour that damages the quality of nature," Lambooy said.

Clawback clauses stipulate that an employee must repay (part of) his variable remuneration if it turns out in retrospect that it should not have been paid out. Prof Dr Michael Erkens is Professor of Corporate Reporting at Nyenrode Business University and examined what these clauses must meet to be effective. He also looked at what the consequences were of effective versus ineffective clawbacks. The outcome of the study resulted in the mandatory implementation of effective clawback clauses in the United States.

Credit ratings do not always provide an accurate or complete picture of the risks of a financial product, according to Vivian van Breemen, who will be obtaining her doctorate at Nyenrode Business Universiteit today. Van Breemen’s research shows that an inaccurate assessment of credit risks in the capital market poses a significant threat to international financial stability.