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Research

Research at the Chair of Corporate Social Responsibility Control, Reproting & Governance is interdisciplinary in nature and deals in particular with issues at the interfaces between corporate social responsibility (CSR), corporate reporting and governance, and digitalisation.

The aim of our research activities is to publish in high-quality journals as a basis for acquiring third-party funding and to utilise the research results in teaching and transfer activities. In addition, we are particularly keen to raise awareness of sustainability in business and society by working on socially relevant topics and through active knowledge transfer and close dialogue with business practice.


Research contributions


Sustainability Management

At the centre of the Sustainability Management research focus area is the development of strategies, business models and management tools that combine economic performance with ecological and social responsibility. Our interdisciplinary approach aims to actively shape sustainable transformations in business and society and to develop scientifically sound solutions for the pressing challenges of our time.

Research questions

  • How can companies systematically integrate sustainability into their strategic planning and decision-making processes?
  • Which control and incentive systems promote sustainable corporate management?
  • What role do corporate governance, corporate culture and stakeholder management play in sustainable transformation processes?

Key publications

  • Habermann, F. & Steindl, T. Stock Market Reactions to a Sovereign Wealth Fund's Broad-based Public Sustainability Engagement: European Evidence, Journal of Economic Behavior & Organization, 2025, Vol. 231, 106915.

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Susatinability Reporting & Assurance

This research focus deals with the quality, credibility and impact of sustainability reporting. The focus is on the further development of reporting standards, the verification and assurance of non-financial information and its significance for stakeholders, regulation and corporate management. The aim is to strengthen the transparency and relevance of sustainability information and to make well-founded contributions to the sustainable transformation of the economy and society.

Questions

  • What impact does mandatory sustainability reporting have on the quality and comparability of published information?
  • How do voluntary and mandatory sustainability reports differ in terms of content, scope and strategic orientation?
  • Which audit approaches and standards are suitable for effectively ensuring the informative value and credibility of sustainability reports?

Key publications

  • Steindl, T., Küster, S., & Hartlieb, S. Pricing firms’ biodiversity risk exposure: Empirical evidence from audit fees, Journal of Industrial Ecology, 2025, Vol. 29, No. 3, 828-845.
  • Steindl, T., Habermann, F., & Küster, S. Carbon disclosures and information asymmetry: Empirical evidence on the importance of text in understanding numerical emission allowance disclosures, Journal of Industrial Ecology, 2024, Vol. 28, No. 6, 1883-1899.
  • Steindl, T. Cultural Rule Orientation, Legal Institutions, and the Credibility of Corporate Social Responsibility Reports, Corporate Social Responsibility and Environmental Management, 2021, Vol. 28, No. 1, 310-331.
  • Goettsche, M., Steindl, T., & Gietl, S. Do Customers Affect the Value Relevance of Sustainability Reporting? Empirical Evidence on Stakeholder Interdependence, Business Strategy and the Environment, 2016, Vol. 25, No. 3, 149-164.

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Financial Accounting & Auditing

This research area focuses on analysing and further developing key aspects of financial reporting and auditing. Particular attention is paid to the informative value and decision usefulness of segment reporting and the role of key audit matters (KAMs) in the audit of financial statements. The aim is to improve transparency and information quality for investors and other stakeholders and to critically analyse regulatory and practical implications.

Questions

  • How does the granularity of segment reporting influence the relevance of decisions for investors and analysts?
  • What factors determine the selection and formulation of key audit matters in the auditor's report?
  • To what extent do KAMs and detailed segment information contribute to the reduction of information asymmetries on the capital market?

Key publications

  • Küster, S., Steindl, T., & G?ttsche, M. The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis, Contemporary Accounting Research, 2025, forthcoming.
  • G?ttsche, M., Küster, S., & Steindl, T. The Usefulness of Non-IFRS Segment Data, Journal of International Accounting, Auditing and Taxation, 2021, Vol. 43, No. 2, 100382.
  • G?ttsche, M., Küster, S., & Steindl, T. To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions, The International Journal of Accounting, 2020, Vol. 55, No. 3, 2050012.

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