Prof. Dr. Patrick Velte

21335 Lüneburg, Universitätsallee 1, C6.309
Fon +49.4131.677-2117, patrick.velte@leuphana.de
Professor*in, Professorship of Business Administration, esp. Accounting, Auditing & Corporate Governance
Institute of Management, Accounting & Finance
Assoziierte/r, Institute of Management and Organization
Assoziierte/r, Leuphana Law School (LLS)
Assoziierte/r, Centre for Sustainability Management (CSM)
Assoziierte/r, Research Center for Digital Transformation
Assoziierte/r, School of Sustainability

Table of contents for this page

Vita

Patrick Velte is a professor for business administration, especially accounting, auditing & corporate governance at Leuphana University Lueneburg.

After his studies of Business Administration at the University of Hamburg, Professor Velte received his doctorate and post-doctorate qualification degree ("Habilitation") at the University Hamburg. Before joining the Leuphana University Lueneburg, he held various visiting and guest professor positions, including the University Trier, Hamburg and Lueneburg.

His research mainly deals with sustainability reporting, sustainability assurance and sustainable corporate governance.

Prof. Velte has published his research results in various (inter)national journals. Moreover, he is member of editoral boards of several international and national journals. Among others, his research was published in the Journal of Accounting Literature, Journal of International Accounting, Auditing and Taxation, Qualitative Research in Accounting and Management, European Management Journal, Business Strategy and the Environment, Review of Managerial Science and Corporate Social Responsibility and Environmental Management.

Prof. Velte was awarded as "Top 2% Scientist" in the single recent year-rankings (2021-2025) and career long data (2025) list by Elsevier/Stanford University.

Moreover, the German magazine WirtschaftsWoche considered him among the most important business administration researchers in Germany, Austria, and Switzerland in 2024 with fourth place and with sixth place regarding scientific lifetime career.

Teaching

  • Financial, Sustainability & Integrated Reporting (Major International Business Administration & Entrepreneurship; Master Management & Sustainable Accounting and Finance; Minor Business Administration; Minor Business Administration)
  • Sustainable Corporate Governance & Audit (Major International Business Administration & Entrepreneurship; Master Management & Sustainable Accounting and Finance)
  • Pinkwashing in gender diversity reports (Complementary Studies Master)
  • Research Projekt in Sustainable Accounting and Finance (Master Management & Sustainable Accounting and Finance)
  • Bachelor, Master, and phd Forum

Research Interests

  • Sustainability & integrated reporting
  • Sustainability assurance
  • Sustainable corporate governance

Projects

Publications

Books and anthologies

  1. Reform der Corporate Governance nach dem Wirecard-Skandal: Grundlagen – Problemfelder – Lösungsansätze
    Patrick Velte (Author) , Daniel Graewe (Author) , 2021 1 ed. Herne , 114 p.

    Research output: Books and anthologies › Monographs › Research › peer-review

  2. Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling: Beiträge aus Wissenschaft und Praxis
    Patrick Velte (Editor) , Stefan Müller (Editor) , Stefan Christoph Weber (Editor) , Remmer Sassen (Editor) , Andreas Mammen (Editor) , 2018 1 ed. Wiesbaden , 656 p.

    Research output: Books and anthologies › Collected editions and anthologies › Research

  3. Handbuch Integrated Reporting: Herausforderung für Steuerung, Überwachung und Berichterstattung
    Patrick Velte (Editor) , Carl-Christian Freidank (Editor) , Stefan Müller (Editor) , 2015 1 ed. Berlin , 765 p.

    Research output: Books and anthologies › Collected editions and anthologies › Research

  4. Reform der Abschlussprüfung: Konsequenzen für den deutschen Wirtschaftsprüfer
    Patrick Velte (Author) , Stefan Christoph Weber (Author) , Markus Stiglbauer (Author) , 2014 2 ed. Herne , 123 p.

    Research output: Books and anthologies › Monographs › Transfer

  5. Reform der europäischen Corporate Governance: Praxisfolgen für die externe Abschlussprüfung
    Patrick Velte (Author) , Stefan Christoph Weber (Author) , Markus Stiglbauer (Author) , 2013 1 ed. Herne , 146 p.

    Research output: Books and anthologies › Monographs › Transfer

View all publications

Journal contributions

  1. Der EU-Omnibus-I zur CSRD, CSDDD und Taxonomie-Verordnung: Eine Bestandsaufnahme und kritische Würdigung der Deregulierung
    Patrick Velte (Author) , Inge Wulf (Author) , 01.01.2026 , in: Der Betrieb, 79, 3 , p. 67-75 , 9 p.

    Research output: Journal contributions › Journal articles › Transfer

  2. Tax-related sustainability reporting: Theoretical and normative implications from a European perspective
    Maurice Münch (Author) , Patrick Velte (Author) , 02.12.2025 , in: European Taxation, 65, 1 , p. 3-14 , 12 p.

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

  3. Female Directors on Audit Committees and Corporate Environmental Decoupling: The Moderator Effect of Sustainability Assurance
    Patrick Velte (Author) , 01.12.2025 , in: Business Strategy and the Environment, 34, 8 , p. 10278–10295 , 18 p.

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

  4. Board gender diversity and corporate social responsibility: A literature review on critical mass theory and research recommendations
    Patrick Velte (Author) , 01.11.2025 , in: Sustainable Development, 33, S1 , p. 1233-1248 , 16 p.

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

  5. Female directors, family firms, climate talk and climate walk: European evidence
    Niklas Bergmann (Author) , Patrick Velte (Author) , Ignacio Requejo (Author) , 01.09.2025 , in: Business Strategy and the Environment, 34, 6 , p. 7438-7468 , 31 p.

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

View all publications

Contributions to collected editions/anthologies

  1. Do TCFD-aligned firms really care for climate change, or solely for their investors?
    Patrick Velte (Author) , Tim Friedrich (Author) , Inge Wulf (Author) , 05.11.2024 1 ed. London/New York , p. 341-359 , 19 p.

    Research output: Contributions to collected editions/anthologies › Contributions to collected editions/anthologies › Research › peer-review

  2. § 289b Pflicht zur nichtfinanziellen Erklärung, Befreiungen
    Patrick Velte (Author) , 01.03.2024 4. ed. Baden Baden , p. 1812-1818 , 7 p.

    Research output: Contributions to collected editions/anthologies › Contributions in collection of commentaries › Research

  3. § 289c Inhalt der nichtfinanziellen Erklärung
    Patrick Velte (Author) , 01.03.2024 4. ed. Baden Baden , p. 1812-1821 , 7 p.

    Research output: Contributions to collected editions/anthologies › Contributions in collection of commentaries › Research

  4. § 289d Nutzung von Rahmenwerken
    Patrick Velte (Author) , 01.03.2024 4. ed. Baden Baden , p. 1821-1822 , 2 p.

    Research output: Contributions to collected editions/anthologies › Contributions in collection of commentaries › Research

  5. § 289e Weglassen nachteiliger Angaben
    Patrick Velte (Author) , 01.03.2024 4. ed. Baden Baden , p. 1822-1823 , 2 p.

    Research output: Contributions to collected editions/anthologies › Contributions in collection of commentaries › Research

View all publications

Activities

  1. Nachhaltigkeitsberichterstattung vor der Kehrtwende – was das EU-Omnibuspaket wirklich bedeutet
    Patrick Velte (Speaker)

    Activity: Conference Presentations › Transfer

  2. Vorbehaltsprüfung von Nachhaltigkeitsberichten als unternehmerischer Werttreiber?
    Patrick Velte (Speaker)

    Activity: Conference Presentations › Research

  3. Do female directors promote science-based emission-reduction targets? Empirical results for European firms
    Patrick Velte (Speaker)

    Activity: Guest lectures › Research

  4. Der Omnibus zur Nachhaltigkeitsberichterstattung und -prüfung. Die EU vor dem Scherbenhaufen?
    Patrick Velte (Speaker)

    Activity: talk or presentation in privat or public events › Transfer

  5. Die Rolle der Tax im Nachhaltigkeitsberichtswesen
    Patrick Velte (Speaker)

    Activity: Conference Presentations › Transfer

View all activities

Press / Media

  1. Bürokratieabbau um jeden Preis? Brüssel für den Aufwand für Unternehmen verringern, gefährdet aber den Green Deal
    1 Media contribution

    Press/Media: Press/Media

  2. "Aufweichung problematisch". Nachgefragt beim Experten
    1 Media contribution

    Press/Media: Press/Media

  3. "Nachhaltigkeit ist ein Querschnittsthema"
    1 Media contribution

    Press/Media: Press/Media

  4. Grüne Zahlen integriert prüfen
    1 Media contribution

    Press/Media: Press/Media

  5. Berufsnachwuchs von morgen. Interview Prof. Dr. Patrick Velte
    1 Media contribution

    Press/Media: Press/Media

View all press/media coverage

Prizes

  1. Ehrenpreis für Rechnungswesen und Controlling 2026
    Patrick Velte (Recipient) ,

    Prize: external Prizes, scholarships, distinctions, appointments › Transfer

  2. Ranking the world top 2% scientists/top 100,000 scientists (Elsevier/Stanford University) single year and career long term data
    Patrick Velte (Recipient) ,

    Prize: external Prizes, scholarships, distinctions, appointments › Research

  3. Ranking of the best business economics researchers (Germany, Austria, Switzerland), magazine WirtschaftsWoche
    Patrick Velte (Recipient) ,

    Prize: external Prizes, scholarships, distinctions, appointments › Research

  4. M&T Impact Award 2024
    Patrick Velte (Recipient) ,

    Prize: Leuphana internal Prize, Scholaships, distinctions, appointments › Research

  5. Highly Ranked Scholar Prior Five years (2020-2024) by ScholarGPS (Rank 1: Accounting; Rank 2: Corporate Governance; Rank 6: Audit; Rank 6: Governance; Rank 45: Business and Management; Rank 1303: Overall (All Fields)
    Patrick Velte (Recipient) ,

    Prize: external Prizes, scholarships, distinctions, appointments › Research

View all prizes

Courses