course-schedule

Reporting on Gender Diversity - Walk or just Pinkwashing? (Seminar)

Inhalt: Introduction to the topic: Women are (still) underrepresented on the boards of German listed companies. In addition, women in management positions earn less on average than their male colleagues (gender pay gap). It is undisputed that this is an untenable state of affairs that contradicts the current understanding of sustainability of the company's divergent stakeholder groups. Despite recent regulatory interventions by national legislators (e.g. introduction of the women's quota in the supervisory board, Remuneration Transparency Act, planned women's quota in the executive board), regular reporting on gender diversity aspects at management level in current corporate practice is sluggish and in need of optimisation, despite theoretical evidence. It is becoming increasingly important to present concrete strategies for achieving gender equality in management in corporate governance and sustainability reporting. Since 1 January 2016, companies that are either listed or co-determined have had to set targets for increasing the proportion of women on supervisory boards, executive boards and at the highest management level. They must report publicly on these targets and their achievement in the corporate governance statement pursuant to section 289a (2) no. 4 HGB, either in the (group) management report or on the website. This affects approximately 3,500 companies in Germany. Since 01.01.2017, large public interest entities with more than 500 employees have to publish a non-financial statement. This statement must address, among other things, employee and social concerns and the concepts pursued in connection with them. Currently, the federal government is also planning a quota for the executive board for certain companies. In the future, at least 1 woman is to be appointed to a board of at least 4 persons. Since the financial crisis of 2008/09, many companies have voluntarily (for various reasons, especially stakeholder expectations) prepared sustainability reports according to national or international frameworks (e.g. the German Sustainability Code or the guidelines of the Global Reporting Initiative). According to the well-known "three-pillar concept" (triple bottom line), CSR reports are divided into the three areas of economic, ecological and social sustainability. According to the GRI G3 Reporting Guidelines, the latter concerns "[...] the impact of an organisation on the social system in which [it] operates." This includes not only a company's social commitment, but in particular its own labour practices and management approach. Based on this long experience with sustainability reporting and regulations, it can be assumed that (successfully) implemented measures for equality and the advancement of women constitute an essential component of diversity reporting. Here, readers should find information on how, for example, discrimination in the form of wage inequalities can be avoided or the proportion of women in management levels can be concretely increased in the near future. An extremely innovative approach, which is, however, limited to a few large corporations in Germany so far, involves integrated reporting according to the framework concept of the International Integrated Reporting Council (IIRC), which seeks a consistent linking of these "soft" performance indicators with the "hard" financial indicators. Within the framework of gender diversity reporting, companies can present both general concepts and concrete indicators, such as on gender-specific salary distribution, cases of harassment (and countermeasures taken) or the composition and interaction of governing bodies. Since the under-representation of women in management positions and the gender pay gap in large companies are a fact, it can be assumed that the concrete figures are also likely to be expandable in the sustainability reports of the individual companies. In this case, there is a risk of positive self-promotion from a marketing point of view that is not accepted by stakeholders. This can lead to a situation where, in addition to concrete reporting gaps due to competitive aspects (topic: protection of competition), attention is paid above all to superficially formulated statements of intent in the sense of a generally equality-oriented attitude of the management. From the point of view of the readers of the report, there is a danger that the contents of gender diversity reporting are formulated so vaguely that they could be used in other contexts and in later years without major changes (so-called boilerplates) and that companies present themselves as better than they are in terms of equality and the advancement of women. In reference to the well-known counterpart of greenwashing from environmental sustainability, we speak here of targeted pinkwashing behaviour on the part of management.

Financial-, Sustainability-, and Integrated Reporting (Vorlesung)

Dozent/in: Patrick Velte

Inhalt: This lecture deals with key challenges in financial, sustainability, & integrated reporting from an (inter)national perspective. We will focus on a listed multinational corporation in Germany. First, a comparative analysis of financial reporting according to German Commercial Code (GCC) and International Financial Reporting Standards (IFRS) will be presented. Second, after a theoretical foundation and an overview of empirical research methods in financial reporting, the economic need of sustainability reporting and integrated reporting will be discussed. Current selective topics of empirical quantitative research will be prepared in groups for power point presentation and scientific papers (as structured literature reviews).

Meet your faculty - Welcome of our students of the Master programme Management & Sustainable Accounting and Finance (Studienbegleitende Veranstaltung)

Dozent/in: Patrick Velte

Termin:
Einzeltermin | Di, 17.10.2023, 19:00 - Di, 17.10.2023, 22:00 | extern | Mälzer Brauhaus Heiligengeiststraße 43, 21335 Lüneburg

Inhalt: Welcome to our new master students in the programme Management & Sustainable Accounting and Finance!

zusätzliche Angebote - Graduate School/Master/Promotion - Masterprogramm Management – Vorbereitungskurse

PhD Seminar Management & Accounting & Finance (Kolloquium)

Dozent/in: Rainer Lueg, Patrick Velte

Termin:
Einzeltermin | Fr, 15.12.2023, 14:15 - Fr, 15.12.2023, 17:45 | C 7.319 Seminarraum | ...

Inhalt: The PhD Seminar Management, Accounting & Finance offers a forum to PhD students to present early research projects and to discuss advanced working papers with both peers and faculty members. Presenters will announce their topics during the semester. It is advised to prepare for the seminar by reading seminal works and recent publications on the announced topics.

Sustainable Corporate Governance & Audit (Seminar)

Dozent/in: Patrick Velte, Martin Zieger

Inhalt: Lernen Sie die nachhaltige Unternehmensführung und -überwachung sowie die Wirtschaftsprüfung aus anwendungs- und forschungsorientierter Sicht kennen. In Kooperation mit einer Wirtschaftsprüfungs- und Beratungsgesellschaft aus Hamburg (KPMG; Prof. Zieger) wird die Sustainable Corporate Governance und das Audit diskutiert. Inhaltsverzeichnis: Teil I: Sustainable Corporate Governance (Vorstand, Aufsichtsrat, Abschlussprüfer, Hauptversammlung in einer börsennotierten AG in Deutschland) (Velte) Teil II: Wirtschaftsprüfung (Zieger, KPMG)

Qualitätszirkel Master Management & Sustainable Accounting and Finance (Workshop)

Dozent/in: Patrick Velte

Termin:
Einzeltermin | Mi, 20.12.2023, 14:15 - Mi, 20.12.2023, 15:45 | C 6.317 Seminarraum

zusätzliche Angebote - Qualitätszirkel - Graduate School

Unternehmensrechnung (Minor BWL) (Vorlesung)

Dozent/in: Jan Apel, Rainer Lueg, Patrick Velte, Janice Wobst

Termin:
wöchentlich | Freitag | 12:15 - 13:45 | 20.10.2023 - 03.11.2023 | C HS 3
Einzeltermin | Fr, 10.11.2023, 10:15 - Fr, 10.11.2023, 11:45 | C HS 1 | Raumwechsel
Einzeltermin | Fr, 10.11.2023, 12:15 - Fr, 10.11.2023, 13:45 | C HS 1 | Raumwechsel
wöchentlich | Freitag | 12:15 - 13:45 | 20.11.2023 - 02.02.2024 | C HS 3

Inhalt: Externes Rechnungswesen: Handelsrechtlicher Jahresabschluss, Ansatz-, Ausweis- und Bewertungsvorschriften. Gegenüberstellung und Abgrenzung der externen Rechnungslegung nach HGB und IFRS. Internes Rechnungswesen: Kosten- und Erlösrechnung als Teilbereich der Unternehmensrechnung, Grundbegriffe der Kosten- und Erlösrechnung, Kalkulation, Kostenstellenrechnung, Kostenartenrechnung, Erfolgsrechnung, Break-Even-Analysen

Unternehmensrechnung (Minor BWL) (Übung)

Dozent/in: Jan Apel, Rainer Lueg, Patrick Velte, Janice Wobst

Inhalt: Externes Rechnungswesen: Handelsrechtlicher Jahresabschluss, Ansatz-, Ausweis- und Bewertungsvorschriften. Gegenüberstellung und Abgrenzung der externen Rechnungslegung nach HGB und IFRS. Internes Rechnungswesen: Kosten- und Erlösrechnung als Teilbereich der Unternehmensrechnung, Grundbegriffe der Kosten- und Erlösrechnung, Kalkulation, Kostenstellenrechnung, Kostenartenrechnung, Erfolgsrechnung, Break-Even-Analysen

Finance & Accounting Research (Sustainable Corporate Governance) (Seminar)

Dozent/in: Jan Apel, Patrick Velte

Inhalt: The research project deals with specific sustainable corporate governance attributes (e.g., board gender diversity, sustainability-related management compensation, sustainability board committees). The students work together in small groups (with 2 persons on average) and prepare a presentation and an essay. The students will conduct an empirical analysis of sustainable corporate governance and ESG/CSR outputs. Moreover, they will deduce concrete recomendations for research, regulatory bodies and business practice.

Unternehmensrechnung (Minor BWL) (Übung)

Dozent/in: Jan Apel, Rainer Lueg, Patrick Velte, Janice Wobst

Inhalt: Externes Rechnungswesen: Handelsrechtlicher Jahresabschluss, Ansatz-, Ausweis- und Bewertungsvorschriften. Gegenüberstellung und Abgrenzung der externen Rechnungslegung nach HGB und IFRS. Internes Rechnungswesen: Kosten- und Erlösrechnung als Teilbereich der Unternehmensrechnung, Grundbegriffe der Kosten- und Erlösrechnung, Kalkulation, Kostenstellenrechnung, Kostenartenrechnung, Erfolgsrechnung, Break-Even-Analysen

Research project: Sustainable Corporate Governance and Corporate Sustainability Performance? (Seminar)

Dozent/in: Maximilian Focke, Patrick Velte

Inhalt: This research project deals with empirical-quantitative archival research on sustainable corporate governance and their impact on firms' environmental and/or social outputs. The students conduct their own empirical study based on descriptive statistics, correlation- and regression analysis and include a sound theoretical foundation and a literature review in order to justify their research hypotheses.The empirical results will be discussed in small groups.

Masterprogramm Management - Management & Sustainable Accounting and Finance - Research Project

Bachelor-Kolloquium Management & Sustainable Accounting and Finance (Seminar)

Dozent/in: Rainer Lueg, Henning Schröder, Patrick Velte

Inhalt: Der Besuch des Bachelor-Kolloquiums richtet sich an Studierende, die in der Vertiefung Finance & Accounting in den Bereichen Management & Sustainable Accounting and Finance bei Prof. Lueg oder Prof. Velte ihre Bachelor-Thesis schreiben (möchten). WICHTIG: WENN SIE NICHT BEI HERRN LUEG ODER HERRN VELTE IHRE BACHELORARBEIT SCHREBEN BESUCHEN SIE BITTE EIN ANDERES KOLLOQUIUM

Masterforum Accounting and Finance (Kolloquium)

Dozent/in: Rainer Lueg, Henning Schröder, Patrick Velte

Inhalt: Der Besuch des Master-Forums richtet sich an Studierende, die im Master Management & Finance & Accounting aktuell ihre Master-Thesis bei Herrn Lueg oder Herrn Velte schreiben oder im Laufe des Semesters beginnen möchten. Es sollte ein relevantes Forschungsthema aus den aktuellen Projekten der jeweiligen Professur (siehe Homepage) aufgegriffen und vorzugsweise eine empirische Forschungsmethode angewendet werden. Die Arbeit ist im Journal-Style auf maximal 10.000 Wörter zu begrenzen und in englischer Sprache zu verfassen.

Masterprogramm Management - Management & Sustainable Accounting and Finance - Masters Forum

Course Schedule

Veranstaltungen von Prof. Dr. Patrick Velte

Lehrveranstaltungen

Reporting on Gender Diversity - Walk or just Pinkwashing? (Seminar)

Financial-, Sustainability-, and Integrated Reporting (Vorlesung)

Meet your faculty - Welcome of our students of the Master programme Management & Sustainable Accounting and Finance (Studienbegleitende Veranstaltung)

PhD Seminar Management & Accounting & Finance (Kolloquium)

Sustainable Corporate Governance & Audit (Seminar)

Qualitätszirkel Master Management & Sustainable Accounting and Finance (Workshop)

Unternehmensrechnung (Minor BWL) (Vorlesung)

Unternehmensrechnung (Minor BWL) (Übung)

Finance & Accounting Research (Sustainable Corporate Governance) (Seminar)

Unternehmensrechnung (Minor BWL) (Übung)

Research project: Sustainable Corporate Governance and Corporate Sustainability Performance? (Seminar)

Bachelor-Kolloquium Management & Sustainable Accounting and Finance (Seminar)

Masterforum Accounting and Finance (Kolloquium)