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  1. Published

    Accounting for corporate environmental rebounds. A conceptual approach

    Egan, M. & Schaltegger, S., 20.09.2023, In: Journal of Cleaner Production. 419, 8 p., 138175.

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

  2. Published

    Das Sozialmanagement stärken: Qualitätskriterien und Nutzwertanalyse im Corporate Volunteering

    Fischer-Schöneborn, S., 07.2023, In: Voluntaris. 11, 1, p. 120-131 12 p.

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

  3. Published

    Sorgfaltspflichten in der Wertschöpfungskette als Bestandteil der Nachhaltigkeitsberichterstattung: Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung

    Velte, P., 2023, In: Deutsches Steuerrecht. 61, 42, p. 2358-2366 9 p.

    Research output: Journal contributions › Journal articles › Research

  4. Published

    Critical political economy of taxation

    Lierse, H., 21.04.2023, Handbook on Critical Political Economy and Public Policy. Scherrer, C., Garcia, A. & Wullweber, J. (eds.). Cheltenham: Edward Elgar Publishing, p. 327-340 14 p. (Handbooks of research on public policy).

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

  5. 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

  6. 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

  7. 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

  8. Published

    Special issue: Frameworks for Sustainability Management

    Hörisch, J. (ed.), Schaltegger, S. (ed.), Weissbrod, I. (ed.) & Schreck, P. (ed.), 05.2023, Berlin: Springer. (Journal of Business Economics; vol. 93, no. 4)

    Research output: Books and anthologies › Special Journal issue › Research

  9. Published

    A Matter of Framing: Analyzing Value Communication in Sustainable Business Models

    Norris, S., 12.2023, In: Organization & Environment. 36, 4, p. 503–528 26 p.

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

  10. Published

    Rebound effects: Management and Prevention. Guideline for Companies

    Wolff, F., Gensch, C-O., Kampffmeyer, N., Schöpflin, P., Lautermann, C., Gebauer, J., Schaltegger, S., Norris, S., Wüst, S., Thiel, D. & Buda, F., 2023, Öko-Institut.

    Research output: Working paper › Project reports › Research

  11. Published

    Rethinking Economic Practices and Values As Assemblages of More-Than-Human Relations

    Ortiz-Przychodzka, S., Benavides-Frías, C., Raymond, C. M., Díaz-Reviriego, I. & Hanspach, J., 01.09.2023, In: Ecological Economics. 211, 9 p., 107866.

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

  12. Published

    If you call for frameworks in sustainability management... editorial to the special issue

    Hörisch, J., Schaltegger, S., Weissbrod, I. & Schreck, P., 01.05.2023, In: Journal of Business Economics : JBE. 93, 4, p. 559-566 8 p.

    Research output: Journal contributions › Other (editorial matter etc.) › Research

  13. Published

    Wer gewinnt? Steigendes (DNP-)Anspruchsniveau an das Nachhaltigkeitsmanagement

    Schaltegger, S., 28.03.2023, Das Nachhaltigkeitsbuch 2023. Schulze-Hausmann, S. & Bachmann, G. (eds.). Düsseldorf: Stiftung Deutscher Nachhaltigkeitspreis e.V., p. 48-49 2 p.

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

  14. Published

    Steuerpolitik

    Lierse, H. & Seelkopf, L., 30.03.2023, Handbuch Policy-Forschung . Wenzelburger, G. & Zohlnhöfer, R. (eds.). 2. ed. Wiesbaden: Springer Fachmedien Wiesbaden GmbH, p. 507-528 22 p.

    Research output: Contributions to collected editions/works › Chapter

  15. Published

    Sustainability-oriented technology exploration: managerial values, ambidextrous design, and separation drift

    Hansen, E. G., Wicki, S. & Schaltegger, S., 31.03.2023, Radical Innovation Challenges: Corporate to Climate. Tidd, J. (ed.). World Scientific Europe, p. 351-377 27 p. (Technology Management; vol. 42).

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

  16. 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

  17. Published

    Quo vadis, EU-Umweltberichterstattung? Normative Rahmenbedingungen, empirische Befunde zum Einfluss von Corporate Governance und kritische Würdigung zur Entscheidungsnützlichkeit

    Velte, P., 2023, In: Der Betrieb. 76, 18, p. 1041-1049 9 p., DB1431582.

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

  18. Published

    Determinants and financial consequences of environmental performance and reporting: A literature review of European archival research

    Velte, P., 15.08.2023, In: Journal of Environmental Management. 340, 13 p., 117916.

    Research output: Journal contributions › Scientific review articles › Research

  19. Published

    Rebound-Effekte: Management und Vermeidung. Leitfaden für Unternehmen

    Wolff, F., Gensch, C-O., Kampffmeyer, N., Schöpflin, P., Lautermann, C., Gebauer, J., Schaltegger, S., Norris, S., Wüst, S., Thiel, D. & Buda, F., 2023, Öko-Institut.

    Research output: Working paper › Project reports › Research

  20. Published

    Steering of land use in the context of sustainable development: A systematic review of economic instruments

    Ackerschott, A., Kohlhase, E., Vollmer, A., Hörisch, J. & von Wehrden, H., 01.06.2023, In: Land Use Policy. 129, 13 p., 106620.

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

  21. Published

    How can Environmental Management contribute to Shareholder Value? The Environmental Shareholder Value Approach

    Schaltegger, S., 2006, Managing the Business Case for Sustainability: The Integration of Social, Environmental and Economic Performance. Schaltegger, S. & Wagner, M. (eds.). Sheffield: Greenleaf Publishing, p. 47-61 15 p.

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

  22. Published

    Nachhaltigkeitsexpertise als Kompetenzprofil des Aufsichtsrats: Deutscher Corporate Governance Kodex und Impulse durch die EU-Sustainable Finance-Regulierungen

    Velte, P., 31.03.2023, In: Zeitschrift für Corporate Governance (ZCG). 18, 2, p. 78-86 9 p.

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

  23. Published

    Anhang zu § 5: Zur praktischen Umsetzung der Sorgfaltspflichten nach dem LkSG - Fallstudie zu einem Social Compliance Management System nach IDW PS 980

    Merz, D., Stitteneder, S. & Velte, P., 05.06.2023, LkSG. Lieferkettensorgfaltspflichtengesetz: Kommentar. Schall, A., Theusinger, I. & Pour Rafsendjani, M. (eds.). 1 ed. Berlin: Walter de Gruyter GmbH, Vol. 1. p. 316-333 18 p.

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

  24. Published

    Zur Notwendigkeit von Nachhaltigkeit in der Corporate Governance

    Velte, P., 01.02.2023, Corporate Responsibility. : Kompass für die Nachhaltigkeitsberichterstattung. Freiberg, J. & Bruckner, A. (eds.). 2. aktualisierte und erweiterte Auflage ed. Freiburg, München, Stuttgart: Haufe Mediengruppe, p. 129-153 25 p.

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

  25. Published

    Biodiversität als zentraler Bestandteil der Nachhaltigkeitsberichterstattung: Normative Bestandsaufnahme, empirische Befunde und kritische Würdigung

    Velte, P., 2023, In: WPg - Die Wirtschaftsprüfung. 76, 12, p. 675-682 8 p.

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

  26. Published

    Sustainable development of supplier performance. An empirical analysis of relationship characteristics in the automotive sector

    Naffin, J., Klewitz, J. & Schaltegger, S., 01.07.2023, In: Corporate Social Responsibility and Environmental Management. 30, 4, p. 1753-1769 17 p.

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

  27. Published

    Individual change agents for corporate sustainability transformation: a systematic literature review

    Buhr, M., Harms, D. & Schaltegger, S., 01.12.2023, In: Benchmarking: An International Journal. 30, 10, p. 4221–4247 27 p.

    Research output: Journal contributions › Scientific review articles › Research

  28. Published

    Sustainability impact assessment of new ventures: An emerging field of research

    Fichter, K., Lüdeke-Freund, F., Schaltegger, S. & Schillebeeckx, S. J. D., 15.01.2023, In: Journal of Cleaner Production. 384, 12 p., 135452.

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

  29. Accepted/In press

    Exploring Management Control Systems for Biodiversity: Insights from Three Food Companies

    Hübel, C. & Wenzig, J., 2024, (Accepted/In press) In: Social and Environmental Accountability Journal. 31 p.

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

  30. E-pub ahead of print

    The impact of biodiversity information on willingness to pay

    Hörisch, J., Petersen, L. & Jacobs, K., 08.10.2024, (E-pub ahead of print) In: Journal of Industrial Ecology. 16 p.

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

  31. Accepted/In press

    Tax-related sustainability reporting: Theoretical and normative implications from a European perspective

    Muench, M. & Velte, P., 2024, (Accepted/In press) In: European Taxation.

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

  32. Accepted/In press

    The relationship between audit committees, external auditors, and internal control systems: A literature review and a research agenda.

    Wehrhahn, C. & Velte, P., 2024, (Accepted/In press) In: Journal of Financial Reporting and Accounting.

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

  33. 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

  34. E-pub ahead of print

    Female Chief Financial Officers (CFOs) and Environmental Decoupling. The moderating impact of Sustainability Board Committees

    Velte, P., 2024, (E-pub ahead of print) In: Corporate Social Responsibility and Environmental Management.

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

  35. Accepted/In press

    Harmonisierung der Standards zur Klimaberichterstattung? Eine vergleichende Analyse und kritische Würdigung des IFRS S2 und ESRS E1.

    Friedrich, T., Velte, P. & Wulf, I., 2024, (Accepted/In press) In: KoR : internationale und kapitalmarktorientierte Rechnungslegung.

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

  36. 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

  37. Published

    From rebound to reinforcement effects. The role of analyzing underlying mechanisms for accounting

    Schaltegger, S., Amend, C. & Wüst, S., 01.09.2024, In: Journal of Sustainable Finance and Accounting. 3, 10 p., 100014.

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

  38. Published

    Organizational Ethical Cultures and Social Embeddedness – A Research Framework for Investigating Externally Anchored Organizational Worldviews

    Beckmann, M. & Hörisch, J., 2024, In: Zeitschrift für Wirtschafts- und Unternehmensethik. 25, 2, p. 307-331 25 p.

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

  39. 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

  40. 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

  41. 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

  42. Published

    For the good of the people: establishing public value creation as an objective for sustainable entrepreneurship policy

    Corredor Jimenez, J., Norris, S. & Gebhardt, L., 08.2024, In: International Journal of Entrepreneurial Venturing. 16, 2, p. 242-261 20 p.

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

  43. Grundzüge gemeinschaftsgetragenen Unternehmertums

    Rommel, M., Mewes, S., von Wulffen, C., Paech, N. & Reiß, K., 05.03.2024, In: Ökologisches Wirtschaften. 39, 1, p. 30-36 7 p.

    Research output: Journal contributions › Journal articles › Research

  44. Published

    Cradle to Cradle im Holzfertigbau: Analyse der Umsetzbarkeit des Cradle–to-Cradle-Prinzips bei Einfamilienhäusern in Holzfertigbauweise

    Lindner, S., 2023, Stuttgart: Fraunhofer IRB Verlag. 307 p.

    Research output: Books and anthologies › Monographs › Research

  45. Published

    The elephant in the room: How do we regulate gas transportation infrastructure as gas demand declines?

    Rosenow, J., Lowes, R. & Kemfert, C., 19.07.2024, In: One Earth. 7, 7, p. 1158-1161 4 p.

    Research output: Journal contributions › Comments / Debate / Reports › Research

  46. Published

    Shedding Some Light on Economics in Philippians: Phil 4:10–20 and the Socio-Economic Situation of the Community

    Wojtkowiak, H., 06.2024, In: Religions. 15, 6, 9 p., 650.

    Research output: Journal contributions › Comments / Debate / Reports › Research

  47. Published

    Cradle-to-cradle business model tool: Innovating circular business models for startups

    Hoang, K. M. & Böckel, A., 15.08.2024, In: Journal of Cleaner Production. 467, 13 p., 142949.

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

  48. Published

    Welche Dienstleistungen benötigt die (große) Nachhaltigkeitstransformation

    Schaltegger, S., 2024, Sustainable Service Management: Band 2: Strategien und Umsetzung der Nachhaltigkeit. Bruhn, M. & Hadwich, K. (eds.). Springer Gabler, p. 239-252 14 p.

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

  49. Published

    How Founders Harness Tensions in Hybrid Venture Development

    Munoz, P., Farny, S., Kibler, E. & Salmivaara, V., 17.10.2024, In: Business and Society. 63, 8, p. 1842-1886

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

  50. Published

    CULTURAL TENSIONS AND VALUES-ACTION GAPS IN SUSTAINABILITY-ORIENTED INNOVATION: AN ETHNOGRAPHIC INQUIRY

    Breuer, H. & Ivanov, K., 01.02.2024, In: International Journal of Innovation Management. 28, 1-2, 31 p., 2450005.

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

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