Institute of Management, Accounting & Finance
Organisational unit: Institute
Organisation profile
The Institute of Management, Accounting & Finance (IMAF) concentrates on sustainable management & control, (non) financial reporting, corporate finance and corporate taxation in research, teaching and practice.
Main research areas
The main research topics of the institute represent:
- Professorship of Business Administration, esp. Accounting, Auditing & Corporate Governance (Prof. Dr. Patrick Velte): Financial, Sustainability & Integrated Reporting, Financial Audit, Sustainability Assurance and Sustainable Corporate Governance
- Professorship of Business Administration, esp. Managerial Accounting (Prof. Dr. Rainer Lueg): Sustainability Management & Control, Strategy Implementation and Strategic Performance Measurement Systems, Diffusion and adoption of management innovations, role of top management teams and external consultants, customer profitability analyis
- 2026
Nachhaltigkeitsberichterstattung vor der Kehrtwende – was das EU-Omnibuspaket wirklich bedeutet
Velte, P. (Speaker)
18.06.2026Activity: Talk or presentation › Conference Presentations › Transfer
Vorbehaltsprüfung von Nachhaltigkeitsberichten als unternehmerischer Werttreiber?
Velte, P. (Speaker)
11.05.2026Activity: Talk or presentation › Conference Presentations › Research
- 2025
Do female directors promote science-based emission-reduction targets? Empirical results for European firms
Velte, P. (Speaker)
26.11.2025Activity: Talk or presentation › Guest lectures › Research
Der Omnibus zur Nachhaltigkeitsberichterstattung und -prüfung. Die EU vor dem Scherbenhaufen?
Velte, P. (Speaker)
06.11.2025Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainability reporting regulations at the crossroads. The EU omnibus package
Velte, P. (Speaker)
15.10.2025Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
Die Rolle der Tax im Nachhaltigkeitsberichtswesen
Velte, P. (Speaker)
09.10.2025Activity: Talk or presentation › Conference Presentations › Transfer
RSM Ebner Stolz, Update ESG-Reporting.
Velte, P. (Speaker)
10.09.2025Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
35th International Congress on Social and Environmental Accounting Research UK – Emerging Scholars Colloquium
Bornhöft, S. (Speaker) & Lueg, R. (Coauthor)
25.08.2025 → 28.08.2025Activity: Participating in or organising an academic or articstic event › Conferences › Research
Female directors, family firms, climate talk and climate walk: European evidence
Velte, P. (Speaker)
25.07.2025 → 29.07.2025Activity: Talk or presentation › Conference Presentations › Research
Market Valuation of Biodiversity Risk: Evidence from the EU Nature Restoration Law
Bornhöft, S. (Speaker)
23.07.2025 → 29.07.2025Activity: Talk or presentation › Conference Presentations › Research
7th JRC Summer School on Sustainable Finance
Bornhöft, S. (Participant)
10.07.2025 → 11.07.2025Activity: Participating in or organising an academic or articstic event › Conferences › Research
Female directors, family firms, climate talk and climate walk: European evidence
Velte, P. (Speaker)
22.06.2025 → 25.06.2025Activity: Talk or presentation › Conference Presentations › Research
Beyond Gender: The Impact of Board Diversity on Corporate Social Responsibility – A Systematic Review and Research Agenda
Velte, P. (Speaker)
28.05.2025 → 30.05.2025Activity: Talk or presentation › Conference Presentations › Research
EU Omnibus-Verfahren: Weniger Bürokratie und trotzdem nachhaltig?
Velte, P. (Speaker)
31.03.2025Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
University of Bristol
Bornhöft, S. (Visiting researcher)
03.2025 → 04.2025Activity: Visiting an external institution › Visiting an external academic institution › Research
Klima(neutralitäts)strategien nach der CSDDD und CSRD
Velte, P. (Speaker)
22.01.2025Activity: Talk or presentation › Conference Presentations › Transfer
University of Groningen
Bornhöft, S. (Visiting researcher)
01.2025Activity: Visiting an external institution › Visiting an external academic institution › Research
- 2024
Prüfung von Nachhaltigkeitsberichten durch den Wirtschaftsprüfer. Fluch oder Segen?
Velte, P. (Speaker)
21.10.2024Activity: Talk or presentation › Conference Presentations › Education
Sustainability reporting according to the new CSRD and the ESRS: What comes next for the internal audit?
Velte, P. (Speaker)
16.10.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Einfluss von CSRD und CSDDD auf Interne Revision, Aufsichtsrat und Abschlussprüfer. Nor-mative Rahmenbedingungen und empirische Befunde
Velte, P. (Speaker)
14.10.2024Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer