معرفی
Daniel Reimsbach is Professor of Business Administration, especially Reporting, Governance and Sustainability at the University of Paderborn. He is part of the Department 2: Taxation, Accounting & Finance (TAF) within the Faculty of Economics and contributes to the Paderborn Research Center for Sustainable Economy (PARSEC). His research and teaching focus on the governance role of reporting and controlling aspects in the context of corporate sustainability and corporate social responsibility (CSR).
Professor Reimsbach's research interests span sustainability reporting, accounting, governance, sustainable finance, and the integration of environmental, social, and governance (ESG) factors into business practices. His work particularly examines how corporate reporting influences sustainable business conduct, with recent studies exploring carbon-reducing investments, integrated reporting, biodiversity reporting, and the application of AI in sustainability accounting. He employs experimental methods to investigate decision-making processes related to sustainability disclosures and their impacts on stakeholders.
His publication record reveals a strong focus on the relationship between nonfinancial reporting and actual sustainable change, examining whether sustainability disclosures translate to meaningful corporate action. Recent research has explored materiality in sustainability reporting, legitimation strategies in nonfinancial reporting, and the political dimensions of sustainability practices, particularly in emerging markets like China.
At the University of Paderborn, Professor Reimsbach actively supervises bachelor's and master's theses through the central assignment process of the Faculty of Economics. He teaches courses including Sustainability Accounting and Reporting, Sustainable Investments, Auditing with Sustainability and Digital Transformation, and Advanced Sustainability Reporting. His research team participates in the TAF Research program, which includes Brown Bag sessions, research seminars, and a working paper series to foster academic exchange and support doctoral students.
