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
Kommentierung zu den §§ §§ 289b, 289c, 289d, 289e, 289f, 315b, 315c, 315d HGB
Velte, P., 01.03.2024, Handelsgesetzbuch: HGB. Schall, A. & Heidel, T. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KGResearch output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research
- 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
- E-pub ahead of print
Archival research on sustainability-related executive compensation. A literature review of the status quo and future improvements
Velte, P., 13.02.2024, (E-pub ahead of print) In: Corporate Social Responsibility and Environmental Management. 29 p.Research output: Journal contributions › Scientific review articles › Research
- 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
- 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
- Accepted/In press
Deutsches Lieferkettensorgfaltspflichtengesetz
Velte, P., 2024, (Accepted/In press) Handbuch zur Nachhaltigkeitsberichterstattung. LexisNexis ARD ORACResearch output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research
- Accepted/In press
Diversity Reporting im Spannungsfeld zwischen Nachhaltigkeits- und Corporate Governance-Berichterstattung: Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung
Velte, P., 2024, (Accepted/In press) In: Zeitschrift für Corporate Governance (ZCG).Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Steuern in der Finanz- und Nachhaltigkeitsberichterstattung: Ein Plädoyer für eine Integration und europäische Harmonisierung
Velte, P. & Muench, M., 2024, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 22, 3, p. 102-110 9 p., DK1457775.Research output: Journal contributions › Journal articles › Transfer
- Accepted/In press
The Task Force on Climate-Related Financial Disclosures (TCFD)
Friedrich, T., Velte, P. & Wulf, I., 2024, (Accepted/In press) The Routledge Handbook of Accounting for the Sustainable Development Goals. Venturelli, A. & Mio, C. (eds.). 1 ed. London/New York: Routledge Taylor & Francis GroupResearch output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- Accepted/In press
Wirkt sich geschlechtliche Vielfalt im Verwaltungsrat auf die Klimaberichterstattung aus? Ergebnisse internationaler Studien.
Velte, P., 2024, (Accepted/In press) In: Zeitschrift für Internationale Rechnungslegung.Research output: Journal contributions › Journal articles › Transfer
- 2023
- E-pub ahead of print
Sustainable board governance and environmental performance: European evidence
Velte, P., 26.12.2023, (E-pub ahead of print) In: Business Strategy and the Environment. 25 p.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Sustainable board governance and sustainable supply chain reporting. European evidence
Velte, P., 20.12.2023, (E-pub ahead of print) In: Journal of Strategy and Management. 22 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research
Velte, P., 11.2023, In: Corporate Social Responsibility and Environmental Management. 30, 6, p. 2695-2717 23 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter?
Velte, P., 11.2023, In: Corporate Social Responsibility and Environmental Management. 30, 6, p. 3063-3074 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Automated text analyses of sustainability & integrated reporting. A literature review of empirical-quantitative research
Velte, P., 31.10.2023, In: Journal of Global Responsibility. 14, 4, p. 530-566 37 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Which attributes of audit committees are most beneficial for European companies? Literature review and research recommendations
Velte, P., 31.10.2023, In: Journal of Global Responsibility. 14, 4, p. 403-430 28 p.Research output: Journal contributions › Scientific review articles › Research
- Published
European Sustainability Reporting Standards (ESRS): Überblick zu den Berichtsinhalten des neuen Nachhaltigkeitsberichts
Wulf, I. & Velte, P., 29.09.2023, In: Zeitschrift für Corporate Governance (ZCG). 18, 5, p. 228-235 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Ownership structure and corporate tax avoidance: A structured literature review on archival research
Velte, P., 18.09.2023, (E-pub ahead of print) In: Journal of Applied Accounting Research.Research output: Journal contributions › Scientific review articles › Research
- Published
Berichterstattung nach Art. 8 der EU-Taxonomie-Verordnung. Eine empirische Untersuchung der Taxonomiefähigkeit und -konformität bei den Unternehmen des DAX, MDAX und SDAX
Garzen, M., Weber, S., Velte, P. & Fischer, A., 08.09.2023, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 23, 9, p. 363-373 11 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Corporate Climate Reporting of European Banks: Are these institutions compliant with climate issues?
Friedrich, T., Velte, P. & Wulf, I., 09.2023, In: Business Strategy and the Environment. 32, 6, p. 2817-2834 18 p.Research output: Journal contributions › Journal articles › Research › peer-review