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Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence

Velte, Patrick - In: Sustainable Development 30 (2022) 6, pp. 1655-1670

This study examines the influence of sustainable corporate governance on the materiality disclosure quality (MDQ) in integrated reporting in an international setting. Referring to stakeholder theory, we focus on gender diversity, sustainability committees, and sustainability‐related executive...

Persistent link: https://www.econbiz.de/10014504110

Which institutional investors drive corporate sustainability? A systematic literature review

Velte, Patrick - In: Business Strategy and the Environment 32 (2022) 1, pp. 42-71

In this article, we review recent archival research (66 studies) on the influence of institutional ownership (IO) heterogeneity on corporate sustainability. Relying on an agency‐theoretical framework, we differentiate between various types of IO and their nature. We found that most prior...

Persistent link: https://www.econbiz.de/10014504184

Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research

Velte, Patrick - In: Corporate Social Responsibility and Environmental Management 30 (2023) 6, pp. 2695-2717

This study reviews recent empirical quantitative research on firm‐ and country‐related determinants of corporate social responsibility (CSR) decoupling and the consequences on firm value. Based on legitimacy theory and agency theory, top managers use CSR decoupling for self‐impression...

Persistent link: https://www.econbiz.de/10014504302

Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market

Velte, Patrick - In: Corporate Social Responsibility and Environmental Management 30 (2023) 5, pp. 2406-2418

This study addresses the influence of sustainable institutional investors (SII), based on the signatory status of the UN Principles for Responsible Investment (PRI), on corporate tax avoidance. Moreover, the moderating influence of corporate sustainability performance (CSP) is analyzed. The...

Persistent link: https://www.econbiz.de/10014504356

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

Although an increasing amount of empirical research has been linked to the impact of management control and governance on corporate social responsibility (CSR) issues since the financial crisis of 2008/09, heterogeneous results have characterised this research field. Regarding the group level of...

Persistent link: https://www.econbiz.de/10014504369

The bidirectional relationship between ESG performance and earnings management – empirical evidence from Germany

Velte, Patrick - In: Journal of Global Responsibility 10 (2019) 4, pp. 322-338

Purpose: This study aims to focus on environmental, social and governance (ESG) performance as a whole and individually in its three pillars and their influence on earnings management. Design/methodology/approach: Companies listed on the German Prime Standard (DAX30, TecDAX and MDAX) for the...

Persistent link: https://www.econbiz.de/10012075005

Determinants of materiality disclosure quality in integrated reporting : Empirical evidence from an international setting

Gerwanski, Jannik; Kordsachia, Othar; Velte, Patrick - In: Business Strategy and the Environment 28 (2019) 5, pp. 750-770

Persistent link: https://www.econbiz.de/10012081341

Does gender diversity in the audit committee influence key audit matters' readability in the audit report? UK evidence

Velte, Patrick - In: Corporate Social Responsibility and Environmental Management 25 (2018) 5, pp. 748-755

Persistent link: https://www.econbiz.de/10012081659

The curvilinear and time‐lagging impact of sustainability performance on financial performance : Evidence from Germany

Nuber, Claudio; Velte, Patrick; Hörisch, Jacob - In: Corporate Social Responsibility and Environmental Management 27 (2019) 1, pp. 232-243

Persistent link: https://www.econbiz.de/10012081855

Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market

Velte, Patrick - In: Corporate Social Responsibility and Environmental Management 28 (2021) 1, pp. 42-53

The purpose of this study is to examine the relationship between environmental performance, carbon performance and earnings management. This analysis includes panel regressions as empirical-quantitative (archival) research methods and looks at the 2014–2018 financial years of companies listed...

Persistent link: https://www.econbiz.de/10012428885