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Einfluss der Corporate Governance auf das interne und externe Reporting nach IFRS
Freidank, Carl-Christian; Velte, Patrick - In: IFRS-Management : Interessenschutz auf dem Prüfstand ; …, (pp. 1-30). 2007
Persistent link: https://www.econbiz.de/10003511146
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F&E-Berichterstattung nach HGB und IFRS : Auswirkungen auf die Corporate Governance vor dem Hintergrund des BilMoG
Velte, Patrick - In: Zeitschrift für Corporate Governance : ZCG; Leitung … 3 (2008) 5, pp. 239-244
Persistent link: https://www.econbiz.de/10003757472
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Single versus double materiality of corporate sustainability reporting : which concept will contribute to climate neutral business?
Stawinoga, Martin; Velte, Patrick - In: Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; … 45 (2022) 2, pp. 210-248
Persistent link: https://www.econbiz.de/10013276080
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Is audit committee expertise connected with increased readability of integrated reports : evidence from EU companies
Velte, Patrick - In: Problems and perspectives in management : PPM ; … 16 (2018) 2, pp. 23-41
Persistent link: https://www.econbiz.de/10011985921
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Do overlapping audit and compensation committee memberships contribute to better financial reporting quality? : empirical evidence for the German two-tier system
Velte, Patrick - In: International journal of economics and accounting : IJEA 8 (2017) 3/4, pp. 196-214
Persistent link: https://www.econbiz.de/10011890116
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Handbuch Integrated Reporting : Herausforderung für Steuerung, Überwachung und Berichterstattung
Freidank, Carl-Christian (ed.); Müller, Stefan (contributor) - 2015
Wertschöpfungsfähigkeit eines Unternehmens nach ökonomischen, sozialen und ökologischen Maßgaben zu beurteilen. Das Integrated Reporting ist …
Persistent link: https://www.econbiz.de/10010502862
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Integrated reporting : the current state of empirical research, limitations and future research implicantions
Velte, Patrick; Stawinoga, Martin - In: Journal of management control : Zeitschrift für … 28 (2017) 3, pp. 275-320
Persistent link: https://www.econbiz.de/10011758291
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CSR management and reporting between voluntary bonding and legal regulation : first empirical insights of the compliance to the German Sustainability Code
Stawinoga, Martin; Velte, Patrick - In: Problems and perspectives in management : PPM ; … 13 (2015) 2, pp. 36-50
CSR management and reporting as stated in the German Sustainability Code have currently gained an increasing relevance … in the context of business reporting. Focussing on the comparison with the German Corporate Governance Code, this article … apply the Sustainability Code differently. In view of the main reporting heterogeneity and reporting lags the current …
Persistent link: https://www.econbiz.de/10011491100