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
- Accepted/In press
Der Vorschlag der EU-Kommission für ein EU-Omnibus-Paket zur Änderung der CSRD, CSDDD und Taxonomie-Verordnung
Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, (Accepted/In press) In: Der Betrieb.Research output: Journal contributions › Journal articles › Transfer
- E-pub ahead of print
Nachhaltigkeit und Bürokratieabbau: Vorschlag eines EU-Omnibus-Pakets zur Änderung der CSRD, CSDDD und Taxonomie-Verordnung
Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, (E-pub ahead of print) In: Zeitschrift für Internationale Rechnungslegung.Research output: Journal contributions › Journal articles › Transfer
- Accepted/In press
Wirkt sich nachhaltige Corporate Governance auf die unternehmerische Klimaleistung und -berichterstattung aus? Normative Einordnung, empirische Befunde und kritische Würdigung vor dem Hintergrund der Entwürfe für ein EU-Omnibuspaket
Velte, P., 2025, (Accepted/In press) In: Deutsches Steuerrecht.Research output: Journal contributions › Journal articles › Transfer
- Accepted/In press
Sustainable corporate governance and corporate carbon outputs: Status quo of empirical research and further improvements
Velte, P., 2025, (Accepted/In press) In: Journal of Financial Reporting and Accounting.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Corporate social responsibility (CSR) decoupling and tax avoidance. Symbolic use of sustainable boards in the European Union?
Velte, P., 16.03.2025, (E-pub ahead of print) In: Corporate Social Responsibility and Environmental Management. 15 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Die Prüfung von Nachhaltigkeitsberichten nach dem internationalen Prüfungsstandard ISSA 5000: Eine kritische Würdigung
Velte, P., Borcherding, N. & Lackmann, J., 2025, (Accepted/In press) In: Der Betrieb.Research output: Journal contributions › Journal articles › Transfer
- E-pub ahead of print
Audit quality and materiality disclosure quality in integrated reporting. The moderating effect of carbon assurance quality.
Velte, P., 14.02.2025, (E-pub ahead of print) In: Corporate Social Responsibility and Environmental Management. 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable Institutional Investors and Environmental Decoupling: Does Carbon Assurance (quality) have an impact?
Velte, P., 03.03.2025, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 37-64 28 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Tax-related sustainability reporting: Theoretical and normative implications from a European perspective
Muench, M. & Velte, P., 01.2025, In: European Taxation. 65, 1, p. 3-14 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Female Chief Financial Officers (CFOs) and Environmental Decoupling. The moderating impact of Sustainability Board Committees
Velte, P., 01.2025, In: Corporate Social Responsibility and Environmental Management. 32, 1, p. 1147–1160 14 p.Research output: Journal contributions › Journal articles › Research › peer-review