Prof. Dr. Patrick Velte
Institute of Management, Accounting & Finance
Associated member, Institute of Management and Organization
Associated member, Leuphana Law School (LLS)
Associated member, Centre for Sustainability Management (CSM)
Associated member, Research Center for Digital Transformation
Associated member, School of Sustainability
Associated member, School of Public Affairs
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, such as 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
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Automated Text Analysis in Sustainability Reporting: Communication Style and Perceived Firm Risk
Bruce Unkhoff (Project manager, academic) , Patrick Velte (Coordination)
→Project: Dissertation project
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Deloitte-Stiftung - Förderprogramm
Patrick Velte (Project manager, academic)
→Project: Research
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Transparency in Global Supply Chains: Drivers, Outcomes, and Accountability in Capital Markets
Finn Jonas Bongert (Project manager, academic) , Patrick Velte (Coordination)
→Project: Dissertation project
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Opening the Black Box of Sustainability Assurance Practices in Europe: Evidence on Disclosure, Verification, and Governance
Johanna Raab (Project manager, academic) , Patrick Velte (Coordination)
→Project: Dissertation project
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Research Consortium ‘Sustainability governance of global value chains’
Jens Newig (Project manager, academic) , Andrea Lenschow (Co-Projectmanager, academic) , Franca Bülow (Coordination) , Barbara Ehbauer (Project staff) , Jelto Makris (Project staff) , Jelena Bäumler (Co-Projectmanager, academic) , Elke Schüßler (Co-Projectmanager, academic) , Stefan Schaltegger (Co-Projectmanager, academic) , Patrick Velte (Co-Projectmanager, academic) , Frank Teuteberg (Co-Projectmanager, academic) , Alexander Schall (Co-Projectmanager, academic) , Martin Franz (Project manager, academic) , Christian Busse (Project manager, academic) , Jann Lay (Project manager, academic) , Henrike Jost (Project staff) , Kathleen Evers (Project staff) , Nora Große (Project staff) , Finn Jonas Bongert (Project staff) , Sofyia Pohurskyy (Project staff) , Frederik Kamphues (Project staff) , Philip Verfürth (Project staff) , Satwant Dahiya (Project staff) , Jia Zuo (Project staff) , Frauke Steglich (Project staff) , Saumya Satishbhai Raval (Project staff)
→Project: Research
Publications
Journal contributions
- Does state ownership impact corporate social responsibility (CSR): A literature review on country governance
Patrick Velte (Author) , 01.09.2026 , in: Business Strategy and Development, 9, 3 , p. 1-15 , 15 p.Research output: Journal contributions › Journal articles › Research › peer-review
- The link between financial auditors and corporate social responsibility.: A review of empirical studies and implications for future research
Patrick Velte (Author) , 01.07.2026 , in: Corporate Social Responsibility and Environmental Management, 33, 4 , p. 4916–4930 , 15 p.Research output: Journal contributions › Scientific review articles › Research
- Do female directors promote science-based emission-reduction targets?
Patrick Velte (Author) , 01.06.2026 , in: Business and Society Review, 131, 2 , 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
- CEO duality and corporate social responsibility.: A literature review with a focus on country effects
Patrick Velte (Author) , 06.04.2026 , in: Corporate Social Responsibility and Environmental Management , 28 p.Research output: Journal contributions › Scientific review articles › Research › peer-review
- Do CEO characteristics influence corporate carbon disclosure and performance?: A status quo of prior studies and research recommendations
Patrick Velte (Author) , 26.03.2026 , in: International Journal of Disclosure and GovernanceResearch output: Journal contributions › Journal articles › Research › peer-review
- Female Chief Executive Officers and Corporate Social Responsibility: A Literature Review on Upper Echelons Theory
Patrick Velte (Author) , 01.02.2026 , in: Sustainable Development, 34, 1 , p. 585–600 , 16 p.Research output: Journal contributions › Scientific review articles › Research
- 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
- Corporate Social Responsibility and Corporate Misconduct: A review of empirical research and future research recommendations
Patrick Velte (Author) , 01.01.2026 , in: Sustainable DevelopmentResearch output: Journal contributions › Scientific review articles › Research
- Board gender diversity heterogeneity and sustainability.: A systematic literature review on multi-dimensional board diversity
Patrick Velte (Author) , Jan Marvin Apel (Author) , 01.01.2026 , in: Journal of Accounting LiteratureResearch output: Journal contributions › Journal articles › Research › peer-review
- Der EU Voluntary Standard (VS) für die Nachhaltigkeitsberichterstattung von geschützten Unternehmen.: Normative Rahmenbedingungen und kritische Würdigung.
Patrick Velte (Author) , Inge Wulf (Author) , Michael Graßmann (Author) , 01.01.2026 , in: Zeitschrift für Internationale Rechnungslegung, 18 , p. 365-370 , 6 p.Research output: Journal contributions › Journal articles › Transfer
Activities
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Nachhaltigkeitsberichterstattung vor der Kehrtwende – was das EU-Omnibuspaket wirklich bedeutet
Patrick Velte (Speaker)
Activity: Conference Presentations › Transfer
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Vorbehaltsprüfung von Nachhaltigkeitsberichten als unternehmerischer Werttreiber?
Patrick Velte (Speaker)
Activity: Conference Presentations › Research
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Do female directors promote science-based emission-reduction targets? Empirical results for European firms
Patrick Velte (Speaker)
Activity: Guest lectures › Research
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Der Omnibus zur Nachhaltigkeitsberichterstattung und -prüfung. Die EU vor dem Scherbenhaufen?
Patrick Velte (Speaker)
Activity: talk or presentation in privat or public events › Transfer
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Die Rolle der Tax im Nachhaltigkeitsberichtswesen
Patrick Velte (Speaker)
Activity: Conference Presentations › Transfer
Prizes
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Ehrenpreis für Rechnungswesen und Controlling 2026
(Recipient) ,Prize: external Prizes, scholarships, distinctions, appointments › Transfer
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Ranking the world top 2% scientists/top 100,000 scientists (Elsevier/Stanford University) single year and career long term data
(Recipient) ,Prize: external Prizes, scholarships, distinctions, appointments › Research
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Highly Ranked Scholar Lifetime all (Rank 26: Accounting; Rank 48: Audit; Rank 56: Governance)/Prior five years (2021-2025) (Rank 1: Accounting; Rank 5: Governance; Rank 12: Environmental resource management; Rank 56: Sustainability)by Scholar GPS
(Recipient) ,Prize: external Prizes, scholarships, distinctions, appointments › Research
-
M&T Impact Award 2024
(Recipient) ,Prize: Leuphana internal Prize, Scholaships, distinctions, appointments › Research
-
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)
(Recipient) ,Prize: external Prizes, scholarships, distinctions, appointments › Research
Courses
Internes Rechnungswesen: Kosten- und Erlösrechnung als
Teilbereich der Unternehmensrechnung, Grundbegriffe der Kosten- und
Erlösrechnung, Kalkulation, Kostenstellenrechnung, Kostenartenrechnung, Erfolgsrechnung, Break-Even-Analysen
- Current issues regarding sustainable corporate governance, focusing on listed multinational corporations in Germany
- Lectures notes provide guidance into the topic of sustainable corporate governance from a normative and empirical view
- The first chapter covers the basics of corporate purpose & governance
- All remaining parts cover sustainable corporate governance reporting (corporate governance and sustainability reporting) and key (sustainable) corporate governance mechanisms (management board, supervisory board, external auditor)
- Theoretical foundation: stakeholder agency theory
You will develop a deep understanding of important issues in sustainable corporate governance and of its relevance in a social, political and economic context
First, a comparative analysis of financial reporting according to German Commercial Code (GCC) and International Financial Reporting Standards (IFRS) will be presented. Second, after an overview of empirical research methods in financial reporting, the economic need of sustainability reporting and integrated reporting will be discussed, based on the EU Corporate Sustainability Reporting Directive - CSRD/European Sustainability Reporting Standards - ESRS and the global standards of the International Sustainability Standards Board (ISSB).
Despite recent regulatory interventions by (inter)national standard setters, business reporting on board diversity is sluggish and in need of optimisation, despite theoretical evidence.
It is becoming increasingly important to present concrete strategies for achieving sucessful sustainable corporate governance and sustainability reporting. This especially relates to listed firms with headquarters in Germany. Within the framework of board diversity reporting, companies can present both general concepts and concrete indicators, such as on gender-specific salary distribution, sustainability expertise of their directors, and foreign experiences. Due to low comparability and objectivity of sustainability and corporate governance reports, there is a risk of self-impression management, leading to a symbolic use of diversity reporting. From the view of stakeholders, board diversity reports may include vague descriptions (so-called boilerplates), leading to a mismatch between external communication (talk) and their real diversity progress (walk). In reference to the well-known counterpart of greenwashing from environmental sustainability, we use the term "diversity washing" in this seminar.