Patrick Velte

Leuphana University, Lüneburg

Prof. Dr. Patrick Velte is a professor for business administration, especially accounting, auditing & corporate governance at Leuphana University Lüneburg. He is programme director of the major management & sustainable accounting and finance (M.Sc.). After his studies of Business Administration at the University of Hamburg, Professor Velte received his doctorate and post-doctorate qualification degree at the University Hamburg. Before joining the Leuphana University Lüneburg, he held various visiting and guest professor positions, including the University Trier, Hamburg and Lüneburg. In 2024, Prof. Velte was elected as the fourth best researcher in business administration in the time frame 2020-2024 in the ranking of the German magazine "WirtschaftsWoche" and position 6 of the life time achievement of business administration researchers in Germany, Austria and Switzerland. Prof. Velte is also included as "Top 2% Scientist" in the Single Recent Year-Ranking (2023, 2022, and 2021) by Elsevier/Stanford University. 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.

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2025
Niklas Bergmann, Patrick Velte, Ignacio Requejo

Female Directors, Family Firms, Climate Talk and Climate Walk: European Evidence

Growing attention is attributed to symbolic and substantive climate efforts, labelled as climate talk and walk. Focusing on the European capital market, we study the relationship between board gender diversity, family ownership and different levels of corporate climate activities along the continuum...

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2024
Patrick Velte

Female chief financial officers (CFOs) and environmental decoupling. The moderating impact of sustainability board committees

This study analyses the link between chief financial officer (CFO) gender and environmental decoupling. Moreover, the moderator effect of sustainability board committees is tested. Based on upper echelons theory, a sample of listed firms headquartered in the European Union (2312 firm-year observatio...

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2024
Alexander Hofer, Ewald Aschauer, Patrick Velte

Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?

This study aims to analyse the motivations and underlying assumptions of decision makers driving the adoption of sustainability-oriented targets in executive compensation (SCTs) to better understand SCTs’ impact on sustainability performance. Through a qualitative approach, 15 in-depth interviews ...

Publication / Article

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