Patrick Velte
Biographic Data
| ID | 6584628 |
|---|---|
| NAME | Patrick Velte |
| GIVEN NAMES | Patrick |
| FAMILY NAME | Velte |
| SIGNATURE | VELTE P |
| AFFILIATIONS | Institute of Management, Accounting & Finance, School of Management & Technology Leuphana University Lüneburg Lüneburg Germany |
| ORCID | 0000-0001-5960-8449 |
| VERIFIED | Yes |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 2 |
| AUTHOR COUNT | 6 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2022 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 1 |
Sustainability reporting regulations at the crossroads. A critical note on the EU Omnibus
Purpose This study aims to focus on European Union (EU) regulations on sustainability reporting, which are currently equated with a build-up of bureaucracy, although potential chances of reporting for firms and stakeholders are rarely discussed. Design/methodology/approach This study includes a normative overview of the EU Omnibus with its major amendments of the Corporate Sustainability Reporting Directive (CSRD) and Taxonomy Regulation. Then, t…
Corporate Social Responsibility and Corporate Misconduct
This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related misconduct (restatements, fraud, and enforcement actions) on the other hand. We find that most studies analy…
Corporate Social Responsibility ( CSR ) and Tax Avoidance
As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of CSR on tax avoidance and vice versa. This paper recognizes the controversial views of the principal‐agent…
Board Gender Diversity and Corporate Social Responsibility. A Literature Review on Critical Mass Theory and Research Recommendations
This study addresses the question of whether a critical mass of female directors positively contributes to corporate social responsibility (CSR) outcomes. Based on stakeholder‐agency and critical mass theories, a structured literature review of 92 archival critical mass studies on the impact of board gender diversity (BGD) on CSR performance and reporting was conducted. Separating absolute and relative measures of critical mass, country‐specific …
Female Chief Executive Officers and Corporate Social Responsibility
This study addresses the impact of female Chief Executive Officers (CEOs) on corporate social responsibility (CSR) outcomes. Based on upper echelons theory, a structured literature review of empirical research on CEO gender, CSR performance, reporting, and assurance was conducted. Country‐specific studies were differentiated according to their board structure and board gender quotas. This literature review indicates a positive impact of female CE…
Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures
This paper investigates the quality of climate reporting by German DAX30 companies based on legitimacy theory. The study refers to a content analysis of climate‐related corporate disclosures from 2018 to 2020, related to the recommendations of the Task Force on Climate‐related Financial Disclosures (TCFD). The results show that there is still considerable room for improvement among carbon‐sensitive as well as less carbon‐sensitive firms. In parti…
Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures
This paper investigates the quality of climate reporting by German DAX30 companies based on legitimacy theory. The study refers to a content analysis of climate‐related corporate disclosures from 2018 to 2020, related to the recommendations of the Task Force on Climate‐related Financial Disclosures (TCFD). The results show that there is still considerable room for improvement among carbon‐sensitive as well as less carbon‐sensitive firms. In parti…
Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures
This paper investigates the quality of climate reporting by German DAX30 companies based on legitimacy theory. The study refers to a content analysis of climate‐related corporate disclosures from 2018 to 2020, related to the recommendations of the Task Force on Climate‐related Financial Disclosures (TCFD). The results show that there is still considerable room for improvement among carbon‐sensitive as well as less carbon‐sensitive firms. In parti…
Board Gender Diversity and Corporate Social Responsibility. A Literature Review on Critical Mass Theory and Research Recommendations
This study addresses the question of whether a critical mass of female directors positively contributes to corporate social responsibility (CSR) outcomes. Based on stakeholder‐agency and critical mass theories, a structured literature review of 92 archival critical mass studies on the impact of board gender diversity (BGD) on CSR performance and reporting was conducted. Separating absolute and relative measures of critical mass, country‐specific …
Female Chief Executive Officers and Corporate Social Responsibility
This study addresses the impact of female Chief Executive Officers (CEOs) on corporate social responsibility (CSR) outcomes. Based on upper echelons theory, a structured literature review of empirical research on CEO gender, CSR performance, reporting, and assurance was conducted. Country‐specific studies were differentiated according to their board structure and board gender quotas. This literature review indicates a positive impact of female CE…
Sustainability reporting regulations at the crossroads. A critical note on the EU Omnibus
Purpose This study aims to focus on European Union (EU) regulations on sustainability reporting, which are currently equated with a build-up of bureaucracy, although potential chances of reporting for firms and stakeholders are rarely discussed. Design/methodology/approach This study includes a normative overview of the EU Omnibus with its major amendments of the Corporate Sustainability Reporting Directive (CSRD) and Taxonomy Regulation. Then, t…
Corporate Social Responsibility and Corporate Misconduct
This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related misconduct (restatements, fraud, and enforcement actions) on the other hand. We find that most studies analy…
Corporate Social Responsibility ( CSR ) and Tax Avoidance
As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of CSR on tax avoidance and vice versa. This paper recognizes the controversial views of the principal‐agent…
Corporate social responsibility (5 works) · Corporate Social Responsibility Reporting (4 works) · Corporate governance (3 works) · Empirical research (3 works) · Economics (2 works) · Gender Diversity and Inequality (2 works) · Legitimacy (2 works) · Management (2 works) · Moderation (2 works) · Political science (2 works)