Patrick Velte
Prof. Dr.
- Professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance
- Institute of Management, Accounting & Finance
- Institute of Management and Organization
- Leuphana Law School (LLS)
- Centre for Sustainability Management (CSM)
- Research Center for Digital Transformation
- School of Sustainability

- Management studies - Financial Accounting, External Audit, Corporate Governance, Board composition, Board diversity, CSR Reporting, Integrated Reporting, Accounting regulation, Tax Accounting
- Sustainability Science - CSR Reporting, CSR Assurance, Integrated Reporting
- Law
Research areas
- 2024
Prüfung von Nachhaltigkeitsberichten durch den Wirtschaftsprüfer. Flug 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
ESG-orientierte Managementsysteme
Velte, P. (Speaker)
08.10.2024Activity: Talk or presentation › Conference Presentations › Transfer
Prüfung von Nachhaltigkeitsberichten
Velte, P. (Speaker)
26.09.2024 → 27.09.2024Activity: Talk or presentation › Conference Presentations › Transfer
Neue EU-Berichts- und Sorgfaltspflichten zur Nachhaltigkeit. CSRD, CSDDD und Co
Velte, P. (Speaker)
27.08.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)
10.08.2024 → 14.08.2024Activity: Talk or presentation › Conference Presentations › Research
Sustainability in education: Master Management & Sustainable Accounting and Finance
Velte, P. (Speaker)
13.06.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Auswirkungen von Nachhaltigkeitsregulierungen auf Aufsichtsrat, Interne Revision und Wirtschaftsprüfer
Velte, P. (Speaker)
13.05.2024Activity: Talk or presentation › talk or presentation in privat or public events › Research
Unternehmensstrategische Ebene der ESG-Berichterstattung: Implikationen für Geschäftsmodelle, Interne Kontrollsysteme und Risikomanagementsysteme
Velte, P. (Speaker)
18.04.2024Activity: Talk or presentation › Conference Presentations › Transfer
Weniger Aufwand durch gebündelte Berichterstattung und Prüfung. EMAS in der EU-Nachhaltigkeitsberichterstattung (CSRD) nutzen!“
Velte, P. (Speaker)
16.04.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Hofer, A. (Speaker), Aschauer, E. (Speaker) & Velte, P. (Speaker)
06.03.2024 → 08.03.2024Activity: Talk or presentation › Conference Presentations › Research
Webinar „Empirische Befunde zum Einfluss von CSRD und CSDDD
Velte, P. (Speaker)
21.02.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
What have been the effects of the audit reform?
Velte, P. (Speaker), Wagner, P. (Speaker), Poll, J. (Speaker) & Vansteenkiste, L. (Speaker)
30.01.2024Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Financial Experts Association (FEA), Webinar FEA ASK ME ANYTHING
Velte, P. (Speaker) & Probst, A. (Speaker)
18.01.2024Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
- 2023
Accountancy Europe Corporate Governance Policy Group
Velte, P. (Speaker)
22.11.2023Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung
Velte, P. (Speaker) & Wehrhahn, C. (Speaker)
22.11.2023Activity: Talk or presentation › Conference Presentations › Transfer
2. Conference "Sustainability in Corporate Law "
Velte, P. (Participant)
17.11.2023Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?
Velte, P. (Speaker)
03.11.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?“
Velte, P. (Speaker)
03.11.2023Activity: Talk or presentation › Conference Presentations › Transfer
WoltersKluwer
Velte, P. (Speaker)
16.10.2023Activity: Participating in or organising an academic or articstic event › External workshops, courses, seminars › Transfer
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Velte, P. (Speaker)
26.07.2023Activity: Talk or presentation › Conference Presentations › Research
Zusammenarbeit von Aufsichtsrat, Interner Revision und Abschlussprüfer bei der Nachhaltigkeitsüberwachung
Velte, P. (Speaker) & Wehrhahn, C. (Speaker)
29.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Die Integration von Umwelt- und Sozialaspekten in die Unternehmensführung. Wo liegen die aktuellen Probleme? (12.06.2023)
Velte, P. (Speaker)
12.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Warum ist ESG in der Unternehmensführung und -berichterstattung notwendig?
Velte, P. (Speaker)
07.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Education
Die Integration von Umwelt- und Sozialaspekten in die Unternehmensführung. Wo liegen die aktuellen Probleme?“
Velte, P. (Speaker)
05.06.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
The implementation of sustainability targets in executive compensation – How consistent are companies towards different stakeholders and themselves?
Velte, P. (Speaker)
24.05.2023Activity: Talk or presentation › Conference Presentations › Research
Nachhaltigkeit in der Corporate Governance
Velte, P. (Speaker)
12.05.2023Activity: Talk or presentation › Conference Presentations › Transfer
ESG-Anforderungen an die Wirtschaftsprüfung
Velte, P. (Speaker)
05.05.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
CSRD, CSDDD und Co: Unternehmerische Nachhaltigkeitsregulierungen ante portas
Velte, P. (Speaker)
25.04.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Kompetenzprofile nach DCGK und CSRD/ESRS
Velte, P. (Speaker)
14.03.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Ergebnisse der Aufsichtsrats-Studie zum FISG und zur Nachhaltigkeit im DCGK
Velte, P. (Speaker)
08.02.2023Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
- 2022
Die neue EU-Richtlinie zur Nachhaltigkeitsberichterstattung (CSRD)
Velte, P. (Speaker)
13.12.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Reform der Nachhaltigkeitsberichterstattung – Was erwartet die Praxis im nächsten Jahr?
Velte, P. (Speaker) & Möller, V. (Speaker)
08.12.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
2. Jahreskonferenz Fokus Aufsichtsrat 2022
Velte, P. (Moderator)
30.11.2022Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Neues Vertrauen in die Wirtschaftsprüfung – ESG wird Stellschraube für Qualität und Wettbewerb
Velte, P. (Speaker)
30.11.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Keynote zum Thema „Vom Nachhaltigkeitsbericht zur umfassenden Gemeinwohl-Orientierung“
Velte, P. (Keynote Speaker)
26.11.2022Activity: Talk or presentation › Conference Presentations › Research
Offene Fragen des LkSG und ihre Bewältigung durch Gesetzgebung, Wissenschaft und Praxis
Velte, P. (Speaker)
17.11.2022Activity: Talk or presentation › talk or presentation in privat or public events › Research
Was Sie jetzt über die neue Berichterstattungspflicht wissen müssen
Velte, P. (Speaker)
09.11.2022Activity: Talk or presentation › Guest lectures › Transfer
Die neue EU-CSRD und die geplante CSDD-Richtlinie: Was bedeutet das für die Interne Revision?
Velte, P. (Speaker)
24.10.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainable Corporate Governance
Velte, P. (Speaker)
30.09.2022Activity: Talk or presentation › Conference Presentations › Transfer
Tagung: Rechtsfragen der Kommunikation fehlerhafter Unterneh-mensabschlüsse
Velte, P. (Moderator)
22.09.2022Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Institutional ownership heterogeneity and corporate sustainability. A systematic review of archival studies
Velte, P. (Speaker)
27.06.2022Activity: Talk or presentation › Guest lectures › Research
Vorträge und Diskussionen bzgl. der Standards zu Governance-Themen
Velte, P. (Speaker)
10.06.2022Activity: Talk or presentation › Conference Presentations › Transfer
„Nachhaltigkeitsberichterstattung. Neue Chancen für den Berufsstand“
Velte, P. (Speaker)
06.05.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
„Nachhaltige Unternehmensführung nach dem ESG-Konzept. Zur nationalen und europäischen Regulierungsdynamik“
Velte, P. (Speaker)
27.04.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Paneldiskussion (02.03.2022), “Reform des DCGK”
Velte, P. (Speaker)
02.03.2022Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Sustainable Corporate Governance – What it is and why it matters
Velte, P. (Speaker)
24.02.2022Activity: Talk or presentation › Conference Presentations › Research
Archival Research on Integrated Reporting: A systematic review of main drivers and the impact of integrated reporting on firm value
Velte, P. (Speaker)
19.01.2022Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Are these institutions compliant with the TCFD Recommendations?
Velte, P. (Speaker)
2022Activity: Talk or presentation › Conference Presentations › Research
- 2021
“Der Blick von außen: Welche Lehren ziehen wir aus Wirecard, Greensill & Co?“
Velte, P. (Speaker)
07.12.2021Activity: Talk or presentation › Conference Presentations › Transfer
Auswirkungen des FISG auf die Corporate Governance
Velte, P. (Speaker)
18.11.2021Activity: Talk or presentation › Conference Presentations › Transfer
Web-konferenz: Moderation: Nachhaltigkeitsberichterstattung und ihre Prüfung
Velte, P. (Moderator)
16.11.2021Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Mögliche neue gesetzliche Anforderungen an Interne Corporate Governance-Systeme. Was bedeutet das für die Interne Revision?
Velte, P. (Speaker)
14.10.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Velte, P. (Speaker)
24.09.2021Activity: Talk or presentation › Conference Presentations › Research
Integrated Reporting Quality and Companies’ Ownership Structure: Does the Presence of Sustainable Investors Matter?
Velte, P. (Speaker)
23.09.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Velte, P. (Speaker)
09.09.2021Activity: Talk or presentation › Conference Presentations › Research
Impulsvortrag und Paneldiskussion: Von der Nachhaltigkeitsberichterstattung, die wir brauchen
Velte, P. (Speaker)
22.07.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Velte, P. (Speaker)
16.06.2021Activity: Talk or presentation › Conference Presentations › Research
Paneldiskussion: Steuerliche Transparenzberichte & Nachhaltige Berichterstattung.
Velte, P. (Speaker)
15.06.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Velte, P. (Speaker)
28.05.2021Activity: Talk or presentation › Conference Presentations › Research
Podiumsdiskussion: Gemeinwohlökonomie in Lüneburg
Velte, P. (Speaker)
19.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag & Diskussion: Überarbeitung der EU-Richtlinie zur nicht-finanziellen Berichterstattung. Wer ist betroffen und was bedeutet das für mein Unternehmen?
Velte, P. (Speaker)
11.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag & Diskussion: Sustainable Finance. Ein strategischer unternehmerischer Erfolgsfaktor.
Velte, P. (Speaker)
06.05.2021Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Impulsvortrag: Corporate Governance nach dem FISG
Velte, P. (Speaker)
26.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
Interaktiver FEA-Webcast: Das FISG- Fortschritt oder Aktionismus in der Corporate Governance?
Velte, P. (Speaker)
21.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Velte, P. (Speaker)
26.03.2021Activity: Talk or presentation › Conference Presentations › Research
Big Data in der Wirtschaftsprüfung
Velte, P. (Speaker)
15.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Velte, P. (Speaker)
10.03.2021Activity: Talk or presentation › Conference Presentations › Research
Impulsvortrag und Podiumsdiskussion: Reformbedarf nach Wirecard. Liefert das FISG die richtigen Antworten?
Velte, P. (Speaker)
01.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
„Nachhaltige Finanzwirtschaft. Erfolgsfaktor für die Zukunftsfähigkeit von Unternehmen und Verbänden“
Velte, P. (Speaker)
17.02.2021Activity: Talk or presentation › Conference Presentations › Transfer
- 2020
CSR-RUG 2.0 ante portas?! Perspektiven einer integrierten Klimaberichterstattung”
Velte, P. (Speaker)
20.11.2020Activity: Talk or presentation › Conference Presentations › Transfer
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their firms’ financial consequences
Velte, P. (Speaker)
02.07.2020Activity: Talk or presentation › Guest lectures › Research
Podiumsdiskussion zum Thema “Sustainable Finance”
Velte, P. (Speaker)
11.02.2020Activity: Talk or presentation › Guest lectures › Transfer
Guest lecture Carbon performance and disclosure: Governance-related determinants and their firms’ financial consequences
Velte, P. (Speaker)
29.01.2020Activity: Talk or presentation › Guest lectures › Research
G-Geopolitics, E-ESG, T-Technology
Velte, P. (Speaker)
2020Activity: Talk or presentation › Conference Presentations › Transfer
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their financial consequences
Velte, P. (Speaker)
2020Activity: Talk or presentation › Guest lectures › Research
Guest lecture: Carbon performance and disclosure: Governance-related determinants and their financial consequences
Velte, P. (Speaker)
2020Activity: Talk or presentation › Guest lectures › Research
School of Management and Technology (Organisational unit)
Velte, P. (Chair)
2020 → 2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
- 2019
Wohin steuert die Abschlussprüfung? EU-Audit-Reform, Nachhaltigkeit und Digitalisierung
Velte, P. (Speaker)
17.10.2019Activity: Talk or presentation › Guest lectures › Transfer
Conference presentation: Determinants of Materiality Disclosure Quality in Integrated Reporting: Empirical Evidence from an International Setting
Velte, P. (Speaker)
28.05.2019Activity: Talk or presentation › Conference Presentations › Research
Vortrag: Bestandsaufnahme und Perspektiven der Integrated Reporting-Forschung“
Velte, P. (Lecturer)
09.05.2019Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
- 2018
Vortrag: Aktuelle regulatorische Entwicklungen zur Managementvergütung: Werden Unternehmen dadurch nachhaltiger wirtschaften?“
Velte, P. (Lecturer)
27.11.2018Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Vortrag: Fortentwicklung von Vergütungsbericht und -votum durch die nationale Umsetzung der modifizierten EU-Aktionärsrechterichtlinie
Velte, P. (Lecturer)
22.10.2018Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Vortrag: Quo vadis, Vergütungsbericht und –votum? Nationale Umsetzung der neugefassten EU-Aktionärsrechte-Richtlinie ante portas“
Velte, P. (Lecturer)
19.10.2018Activity: Talk or presentation › Guest lectures › Transfer
European Academy of Management - EURAM 2018
Velte, P. (Speaker) & Obermann, J. (Coauthor)
21.06.2018Activity: Participating in or organising an academic or articstic event › Conferences › Research
80. Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft e.V. - VHB 2018
Velte, P. (Speaker)
25.05.2018Activity: Participating in or organising an academic or articstic event › Conferences › Research
Leuphana Universität Lüneburg (Organisational unit)
Velte, P. (Member)
2018 → 2022Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
Senat (Organisational unit)
Velte, P. (Member)
2018 → …Activity: Membership › Academic councils, panels and committees › Research
- 2017
Auswirkungen der EU-Regulierung auf die Qualität der Abschlussprüfung in Deutschland
Velte, P. (Moderator)
27.06.2017Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
- 2016
Konferenz: CSR-Richtlinie-Umsetzungsgesetz und dessen Einordnung in die internationale Entwicklung der Berichterstattung
Velte, P. (Lecturer)
04.10.2016Activity: Talk or presentation › Guest lectures › Transfer
Conference presentation: Integrated Reporting: Current state of empirical research, limitations and future research implications
Velte, P. (Oral presentation)
22.09.2016 → 23.09.2016Activity: Talk or presentation › Guest lectures › Research
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2016 → 30.09.2020Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2016 → 03.2022Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
04.2016 → …Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Velte, P. (Member)
2016 → 2018Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
- 2015
International Conference on Corporate Governance, Accounting & Audit: Crisis Challenges - 2015
Velte, P. (Organiser)
26.11.2015Activity: Participating in or organising an academic or articstic event › Conferences › Research
Conference presentation: Does supervisory board composition influence sustainability reporting quality?
Velte, P. (Oral presentation)
03.07.2015Activity: Talk or presentation › Guest lectures › Research
Conference presentation: Impact of Corporate Social Responsibility Assurance (CSRA) on the markt, organizational and individual/group decision making level. A literature review
Velte, P. (Lecturer)
03.07.2015Activity: Talk or presentation › Guest lectures › Research
Jahrestagung "Praxisforum Rechnungswesen" - EUROFORUM 2015
Velte, P. (Moderator)
22.06.2015 → 23.06.2015Activity: Participating in or organising an academic or articstic event › Conferences › Transfer
Conference presentation: Does supervisory board composition influence sustainability reporting quality?
Velte, P. (Oral presentation)
19.06.2015Activity: Talk or presentation › Guest lectures › Research