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Research

Vision

We aim to improve our understanding of sustainability reporting, its regulatory framework and sustainability accounting, as well as its impact on business practice and society.

News

Two of our research papers have recently been awarded a Best Paper Award:

Hummel Jobst (2024)

Accounting in Europe

Hummel, K., & Jobst, D. (2024). An Overview of Corporate Sustainability Reporting Legislation in the European Union. Accounting in Europe, 21(3), 320–355

Hummel Bauernhofer (2024)

Accounting Forum

Hummel, K., & Bauernhofer, K. (2024). Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation. Accounting Forum, 48(3), 374–400

Overview

The department's research focuses on sustainability reporting, assurance, and the measurement and management of sustainability aspects. It is important to us to investigate current issues using the most appropriate scientific methods for each.

We do not view quantitative and qualitative approaches as opposites, but rather as complementary perspectives, each enabling specific insights.

In the quantitative area, we work primarily with modern methods of automated text analysis. By evaluating large volumes of text, we can make well-founded, generalizable statements on a wide range of current issues.

In the qualitative area, we prefer interviews and document analyses to gain deeper insights into company-specific or context-sensitive developments.

Publications

Our research has been published in renowned international journals, including the European Accounting Review, the Journal of Accounting and Public Policy, the Journal of Business Ethics, the Journal of Accounting and Organizational Change, and the British Accounting Review. At the same time, engaging with practitioners is a key priority for us.

We share our findings with a broader audience and comment on current regulatory developments, for example, in national journals such as RWZ, IRZ, and CFO aktuell.

You can find an overview of our current publications and projects on SSRN and PURE.

Current research can be found on SSRN at: http://ssrn.com/author=1678086
 

Cooperations

We maintain close cooperation with BDO Austria on joint research projects on the practical implementation of regulatory requirements. The following studies, among others, have been conducted in cooperation with BDO Austria:

Sustainability Reporting Register

Our Sustainability Reporting Register SuRe provides a current overview of regulatory developments at EU level in the area of ​​sustainability reporting.