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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

Empirical research on corporate social responsibility assurance (CSRA) : a literature review

Velte, Patrick; Stawinoga, Martin - In: Journal of business economics : JBE 87 (2017) 8, pp. 1017-1066

Persistent link: https://www.econbiz.de/10011758124

Do chief sustainability officers and CSR committees influence CSR-related outcomes? : a structured literature review based on empirical-quantitative research findings

Velte, Patrick; Stawinoga, Martin - In: Journal of management control 31 (2020) 4, pp. 333-377

Persistent link: https://www.econbiz.de/10012432153

Empirical research on the European Nonfinancial Reporting Directive 2014/95 (NFRD) : a structured literature review

Velte, Patrick - In: Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; … 45 (2022) 4, pp. 481-518

Persistent link: https://www.econbiz.de/10013459135

Fortentwicklung von Rechnungslegung, Corporate Governance und Abschlussprüfung : Zwischenbilanz der EU-Reformbewegung

Velte, Patrick - In: Zeitschrift für das gesamte Genossenschaftswesen : ZfgG 63 (2013) 3, pp. 233-239

Persistent link: https://www.econbiz.de/10009791709

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

Which institutional investors drive corporate sustainability? : a systematic literature review

Velte, Patrick - In: Business strategy and the environment 32 (2023) 1, pp. 42-71

Persistent link: https://www.econbiz.de/10014266524

Increased materiality judgments in financial accounting and external audit : a critical comparison between German and international standard setting

Müller-Burmeister, Cristina; Velte, Patrick - In: International journal of critical accounting : IJCA 8 (2016) 3/4, pp. 227-245

Persistent link: https://www.econbiz.de/10011659749

Increased Materiality Judgments in Financial Accounting and External Audit. A Critical Comparison between German and International Standard Setting

Müller-Burmeister, Cristina - 2016

The materiality principle supports the information function of financial accounting as to what information could usefully be published to enhance investors' decisions. Therefore, materiality guides the entity preparing the accounts to present relevant financial information and to prevent...

Persistent link: https://www.econbiz.de/10012998469

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 investigates the conception and major opportunities and...

Persistent link: https://www.econbiz.de/10011491100