Raphael Tietmeyer
Raphael Tietmeyer is a PhD-Student and Research Associate at the Professorship for Accounting at the University of Hamburg and in the Sustainable Finance Research Platform. In his function, he primarily works on current questions of sustainability reporting, e.g. mandatory reporting or materiality. His main focus of research is located in the analysis of effects and consequences of (mandatory) reporting, with special focus on the firm-behavior at sustainable and financial risks.
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Policy Brief, Sustainability Reporting
PB 2/2022: Closing the transparency gap: Germany’s G7 presidency is an opportunity to promote sustainability reporting internationally
The German G7 presidency presents the opportunity to advance a central pillar of sustainable finance at the international level: mandatory disclosure of ESG risks and…
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Policy Brief, Sustainability Reporting
PB 8/2021: Why it would be important to expand the scope of the Corporate Sustainability Reporting Directive and make it work for SMEs
Since the introduction of the NFRD in 2014, demand for sustainability information has significantly increased, but actual sustainability reporting has not kept up. Thus, the…
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Policy Brief, Sustainability Reporting
PB 7/2021: What information is relevant for sustainability reporting? The concept of materiality and the EU Corporate Sustainability Reporting Directive
Today, the demand for companies to disclose non-financial information is driven by a keen interest of a wide range of institutions, including governments, financial supervisory…
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