Patrick Velte
Prof. Dr.
- 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
- Published
Do TCFD-aligned firms really care for climate change, or solely for their investors?
Friedrich, T., Velte, P. & Wulf, I., 05.11.2024, The Routledge Handbook of Accounting for the Sustainable Development Goals. Venturelli, A. & Mio, C. (eds.). 1 ed. London/New York: Routledge Taylor & Francis Group, p. 341-359 19 p.Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- Published
Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?
Hofer, A., Aschauer, E. & Velte, P., 19.11.2024, In: Qualitative Research in Accounting & Management. 21, 5, p. 465-493 29 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 2025
- E-pub ahead of print
Anhang zu § 10: Nachhaltigkeitsberichterstattung
Velte, P. & Wulf, I., 2025, (E-pub ahead of print) Lieferkettensorgfaltspflichtengesetz. : Kommentar. Schall, A. & Theusinger, I. (eds.). 2 ed. De Gruyter OldenbourgResearch output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research
- Published
Bedeutungszunahme von internen Kontroll- und Risikomanagementsystemen: Normative Bestandsaufnahme und kritische Würdigung zu den Implementierungs-, Überwachungs-, Prüfungs- und Berichterstattungspflichten.
Velte, P., 2025, In: Zeitschrift für Corporate Governance (ZCG). 20, 3, p. 121-128 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Board gender diversity and corporate social responsibility. A literature review on critical mass theory and research recommendations
Velte, P., 2025, (Accepted/In press) In: Sustainable Development.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Corporate governance and the social pillar of corporate sustainability performance and reporting. A review of archival studies and implications for future research
Velte, P., 2025, (Accepted/In press) In: Corporate Ownership and Control.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Der Vorschlag der EU-Kommission für ein EU-Omnibus-Paket zur Änderung von CSRD, CSDDD und Taxonomie-Verordnung
Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, In: Der Betrieb. 78, 14, p. 813-823 11 p.Research output: Journal contributions › Journal articles › Transfer
- Published
Die Prüfung von Nachhaltigkeitsberichten nach dem internationalen Prüfungsstandard ISSA 5000 - eine kritische Würdigung
Velte, P., Borcherding, N. & Lackmann, J., 2025, In: Der Betrieb. 78, 17, p. 1025-1031 7 p.Research output: Journal contributions › Journal articles › Transfer
- Accepted/In press
Does ownership structure impact carbon performance and reporting? A literature review and a research agenda
Velte, P., 2025, (Accepted/In press) In: Accounting Research Journal.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Einfluss der nachhaltigen Corporate Governance auf die Nachhaltigkeitsberichterstattung
Velte, P., 2025, (Accepted/In press) Der Prüfungsausschuss des Aufsichtsrats. : Praxisleitfaden für Finanzexperten und Aufsichtsräte. 4 ed. Stuttgart: Schäffer-Poeschel VerlagResearch output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer