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Das finale IIRC-Rahmenkonzept zum Integrated Reporting: Kritische Würdigung wesentlicher Inhalte und Änderungen gegenüber der Entwurfsfassung

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

Authors

Original languageGerman
JournalZeitschrift für Internationale Rechnungslegung
Volume9
Issue number2
Pages (from-to)67-72
Number of pages6
ISSN1862-5533
Publication statusPublished - 2014

Related projects

  • Corporate governance and CSR/IR reporting

    Project: Research

Related by journal

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, In: Zeitschrift für Internationale Rechnungslegung. 20, 4, p. 145-147 3 p.

Research output: Journal contributions › Journal articles › Transfer

Wirkt sich geschlechtliche Vielfalt im Verwaltungsrat auf die Klimaberichterstattung aus? Ergebnisse internationaler Studien

Velte, P., 2024, In: Zeitschrift für Internationale Rechnungslegung. 19, 6, p. 259-264 6 p.

Research output: Journal contributions › Journal articles › Transfer

Regulierung der Sustainable Board Governance – das fehlende Glied in der Kette des "EU Green Deal"-Projekts?

Velte, P., 2022, In: Zeitschrift für Internationale Rechnungslegung. 17, 2, p. 63-68 6 p.

Research output: Journal contributions › Journal articles › Transfer

Plädoyer zur Einrichtung eines International Sustainability Standards Board (ISSB) als Pendant zum IASB

Velte, P., 2020, In: Zeitschrift für Internationale Rechnungslegung. 15, 12, p. 525-526 2 p.

Research output: Journal contributions › Journal articles › Transfer

Zur Einbeziehung der relativen CO2-Leistung in die Vorstandvergütung nach dem ARUG II

Velte, P. & Stern, H. J., 2020, In: Zeitschrift für Internationale Rechnungslegung. 15, 9, p. 389-396 8 p.

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

Other publications by the same author(s)

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 Oldenbourg

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

Audit quality and materiality disclosure quality in integrated reporting: The moderating effect of carbon assurance quality

Velte, P., 05.2025, In: Corporate Social Responsibility and Environmental Management. 32, 3, p. 3785-3801 17 p.

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

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

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

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

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