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Institute of Management, Accounting & Finance

Organisational unit: Institute

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  1. 2024
  2. Published

    § 315b Pflicht zur nichtfinanziellen Konzernerklärung, Befreiungen

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1995-1999 5 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  3. Published

    § 315c Inhalt der nichtfinanziellen Konzernerklärung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1999-2000 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  4. Published

    § 315d Konzernerklärung zur Unternehmensführung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2000-2002 3 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  5. Published

    Measuring board diversity: A systematic literature review of data sources, constructs, pitfalls, and suggestions for future research

    Behlau, H., Wobst, J. & Lueg, R., 03.2024, In: Corporate Social Responsibility and Environmental Management. 31, 2, p. 977-992 16 p.

    Research output: Journal contributions › Scientific review articles › Research

  6. Published

    Institutional ownership and board governance. A structured literature review on the heterogeneous monitoring role of institutional investors

    Velte, P., 16.02.2024, In: Corporate Governance (Bingley). 24, 2, p. 225-263 39 p.

    Research output: Journal contributions › Scientific review articles › Research

  7. Published

    Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research

    Bergmann, N., 02.2024, In: Journal of Business Economics : JBE. 94, 2, p. 311-378 68 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  8. Published

    Corporate biodiversity reporting and earnings management: Does a critical mass of female directors have an impact?

    Velte, P., 01.01.2024, In: Corporate Ownership and Control. 21, 1, p. 8-20 13 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  9. Published

    How do investors react to problematic social issues in organisations? Evidence from the literature on workplace sexual harassment

    Bouzzine, Y. D. & Lueg, R., 01.01.2024, Social Sustainability and Good Work in Organizations. Jebsen, S. & Lueg, K. (eds.). Taylor and Francis Inc., p. 102-119 18 p.

    Research output: Contributions to collected editions/works › Chapter › peer-review

  10. Published

    The role of training in implementing corporate sustainability: A systematic literature review

    Sult, A., Wobst, J. & Lueg, R., 01.2024, In: Corporate Social Responsibility and Environmental Management. 31, 1, p. 1-30 30 p.

    Research output: Journal contributions › Scientific review articles › Research

  11. Accepted/In press

    A literature review concerning the non-carbon-related environmental goals of the EU Taxonomy Regulation and the European Sustainability Reporting Standards (ESRS)

    Velte, P., 2024, (Accepted/In press) In: Journal of Global Responsibility.

    Research output: Journal contributions › Journal articles › Research › peer-review

  12. E-pub ahead of print

    Anhang zu § 10: Nachhaltigkeitsberichterstattung

    Velte, P. & Wulf, I., 2024, (E-pub ahead of print) Lieferkettensorgfaltspflichtengesetz. : Kommentar. Schall, A. & Theusinger, I. (eds.). 2 ed. De Gruyter Oldenbourg

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research

  13. Published

    Archival research on carbon reporting quality. A review of determinants and consequences for firm value

    Velte, P., 2024, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 110-148 39 p.

    Research output: Journal contributions › Scientific review articles › Research

  14. Published

    Auswahl des Prüfers für Nachhaltigkeitsberichte nach der geplanten Umsetzung der Corporate Sustainability Reporting Directive (CSRD): Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung

    Velte, P., 2024, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 22, 9, p. 333-338 6 p., DK1465653.

    Research output: Journal contributions › Journal articles › Transfer

  15. Accepted/In press

    Climate board governance and carbon assurance. European evidence.

    Velte, P., 2024, (Accepted/In press) In: Journal of Global Responsibility.

    Research output: Journal contributions › Journal articles › Research › peer-review

  16. Accepted/In press

    Corporate social responsibility sophistication: Company-specific drivers among early and late adopters

    Kunkel, K., Wigge, K. & Lueg, R., 2024, (Accepted/In press) In: Corporate Social Responsibility and Environmental Management. 17 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  17. Published

    Corporate Sustainability Due Diligence Directive: Vergleich mit dem deutschen Lieferkettengesetz und Auswirkungen auf die Nachhaltigkeitsberichterstattung

    Wulf, I. & Velte, P., 2024, In: Zeitschrift für Corporate Governance (ZCG). 19, 3, p. 126-134 7 p.

    Research output: Journal contributions › Journal articles › Transfer

  18. Published

    Der Prüfungsvermerk über den Nachhaltigkeitsbericht: ein neues gesetzliches Informationsinstrument. Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung

    Velte, P. & Hellriegel, A., 2024, In: WPg - Die Wirtschaftsprüfung. 77, 18, p. 903-912 10 p.

    Research output: Journal contributions › Journal articles › Transfer

  19. Accepted/In press

    Deutsches Lieferkettensorgfaltspflichtengesetz

    Velte, P., 2024, (Accepted/In press) Handbuch zur Nachhaltigkeitsberichterstattung. LexisNexis ARD ORAC

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research

  20. Accepted/In press

    Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities

    Velte, P., 2024, (Accepted/In press) In: Corporate Governance (Bingley).

    Research output: Journal contributions › Journal articles › Research › peer-review

  21. Accepted/In press

    Einfluss der nachhaltigen Corporate Governance auf die Nachhaltigkeitsberichterstattung

    Velte, P., 2024, (Accepted/In press) Der Prüfungsausschuss des Aufsichtsrats. : Praxisleitfaden für Finanzexperten und Aufsichtsräte. 4 ed. Stuttgart: Schäffer-Poeschel Verlag

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer

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