Vorlesungsverzeichnis

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

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.

Masterforum Accounting and Finance (Kolloquium)

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

Masterprogramm Management: Management & Sustainable Accounting and Finance - Masterforum/Master-Arbeit - Masters Forum

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, 15.10.2024, 19:00 - Di, 15.10.2024, 22:00 | extern | mälzer

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, 31.01.2025, 10:15 - Fr, 31.01.2025, 13:45 | extern | VELTE

Qualitätszirkel Master Management & Sustainable Accounting and Finance (Workshop)

Dozent/in: Patrick Velte

Termin:
Einzeltermin | Mi, 11.12.2024, 13:00 - Mi, 11.12.2024, 14:00 | C 6.321 Seminarraum

zusätzliche Angebote - Qualitätszirkel - Graduate School

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

Dozent/in: Patrick Velte

Termin:
wöchentlich | Mittwoch | 10:15 - 13:45 | 23.10.2024 - 04.12.2024 | C 12.108 Seminarraum

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 women's quota in the supervisory board and managementboard), 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. 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. 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. Listed firms and firms with full co-determination must appoint least one woman to the management board if more than three persons belong to it. According to the new Corporate Sustainability Reporting Directive (CSRD), an increased amount of firms have to publish full sustainability reports, whereas diversity in the boardroom is also focused. 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.

Current Issues in A & F: Sustainable Corporate Governance & Audit (Seminar)

Dozent/in: Patrick Velte

Inhalt: Goal and contents of the lecture: - Current issues regarding sustainable corporate governance & audit, focusing on listed multinational corporations in Germany - Lectures notes provide guidance into the topic of sustainable corporate governance & audit 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, shareholders, external auditor) - Theoretical foundation: stakeholder agency theory (main problems of conflicts of interest and information asymmetries) You will develop a deep understanding of important issues in sustainable corporate governance and of its relevance in a social, political and economic context

Leuphana Bachelor - Major International Business Administration & Entrepreneurship - Current Issues in Accounting and Finance

Research project: Sustainable Accounting & Finance (Seminar)

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

Sustainable Corporate Governance & Audit (Seminar)

Dozent/in: Patrick Velte

Termin:
Einzeltermin | Do, 12.12.2024, 12:00 - Do, 12.12.2024, 14:00 | C 1.209 Seminarraum | Test

Unternehmensrechnung (Minor BWL) (Vorlesung)

Dozent/in: Jan Apel, Rainer Lueg, N. N., Patrick Velte

Termin:
wöchentlich | Freitag | 12:15 - 13:45 | 14.10.2024 - 01.11.2024 | C HS 1
Einzeltermin | Fr, 25.10.2024, 10:15 - Fr, 25.10.2024, 11:45 | C HS 2
wöchentlich | Freitag | 12:15 - 13:45 | 15.11.2024 - 31.01.2025 | C HS 1

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 1 (Übung)

Dozent/in: Jan Apel, Rainer Lueg, N. N., Patrick Velte

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 2 (Übung)

Dozent/in: Jan Apel, Rainer Lueg, N. N., Patrick Velte

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. Moreover, they will deduce concrete recomendations for research, regulatory bodies and business practice.

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

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

Vorlesungsverzeichnis

Veranstaltungen von Prof. Dr. Patrick Velte

Lehrveranstaltungen

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

Masterforum Accounting and Finance (Kolloquium)

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

PhD Seminar Management & Accounting & Finance (Kolloquium)

Qualitätszirkel Master Management & Sustainable Accounting and Finance (Workshop)

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

Current Issues in A & F: Sustainable Corporate Governance & Audit (Seminar)

Research project: Sustainable Accounting & Finance (Seminar)

Sustainable Corporate Governance & Audit (Seminar)

Unternehmensrechnung (Minor BWL) (Vorlesung)

Unternehmensrechnung (Minor BWL) - Übung 1 (Übung)

Unternehmensrechnung (Minor BWL) - Übung 2 (Übung)

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

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