@trr266.bsky.social
Our researchers explore how accounting & taxes affect transparency & how transparency affects society. Our German Business Panel collects data. Funded by @dfg.de. Visit us at https://www.accounting-for-transparency.de/
Die Veranstaltung wird vom TRR 266 in Kooperation mit der Schmalenbach-Gesellschaft für Betriebswirtschaft, der @humboldtuni.bsky.social und der ESMT Berlin organisiert.
Wir diskutieren: Wie haben sich steuerliche & nachhaltigkeitsbezogene Transparenzanforderungen entwickelt? Was treibt die zunehmende regulatorische Komplexität an? Wie lässt sich Regulierung so gestalten, dass sie gesellschaftliche Ziele erreicht, ohne unnötige Kosten und Bürokratie zu verursachen?
In diesem Jahr findet unser #trr266 Forum am 16.6. an der ESMT Berlin statt. Eine Anmeldung zu unserer kostenlosen Veranstaltung ist ab jetzt hier möglich: www.accounting-for-transparency.de/forum-2026/
Read more here: www.accounting-for-transparency.de/sustainabili...
@dfg.de @unipaderborn.bsky.social @humboldtuni.bsky.social #UniMannheim #FrankfurtSchool @lmu.de @unicologne.bsky.social
@goetheuni.bsky.social @unihannover.bsky.social @tuda.bsky.social
Our new multimedia content platform provides evidence-based insights for policymakers, regulators, companies & the media on:
• When ESG reporting leads to measurable impact
• Where compliance becomes overly complex or costly
• How regulation can curb greenwashing
Is ESG reporting driving real change or just adding red tape? As the EU revisits its sustainability reporting rules #omnibus, a key question emerges: how can ESG disclosure actually support sustainable transformation without turning into bureaucracy or enabling greenwashing?
@dfg.de @unipaderborn.bsky.social @humboldtuni.bsky.social #UniMannheim @goetheuni.bsky.social #FrankfurtSchool @lmu.de @unicologne.bsky.social @unihannover.bsky.social @tuda.bsky.social
Our video highlights where existing reporting standards fall short, improvements to prevent #greenwashing & #bureaucracy. From smarter regulation and stronger enforcement to better integration into financial reporting, we look at what it takes to make sustainability reporting truly effective.
The climate crisis is accelerating, and it is not only an environmental challenge, but also a growing economic risk. Can #sustainability reporting act as an emergency brake? Find out in our latest explanatory video. youtu.be/8UiObkgxWS8
For this outstanding contribution, he has been awarded the Stiftungspreis der Stiftung Wissenschaftsforum Wirtschaftsprüfung und Recht 2025! Congratulations! Read the article (in German): www.wirtschaftsdienst.eu/inhalt/jahr/...
In this article, he examines the growing use of investment screening controls many countries have introduced to safeguard #geopolitical interests in cross-border #M&A transactions. Yet their overall effectiveness and their impact on economically viable transactions remain uncertain.
We are delighted to share that our PhD researcher @gerritvzedlitz.bsky.social has published an article about the consequences of foreign investment controls in @wirtschaftsdienst.bsky.social.
#trr266 researcher Thorsten Sellhorn @lmu.de has been awarded the ACA Prize in Financial Management @unisg.ch. It recognizes his significant contributions to empirical capital market research, international accounting, and sustainability reporting. Congratulations!
www.unisg.ch/de/newsdetai...
Their findings show that earnings stripping rules significantly reduce operational risk-taking, investment, and innovation, especially for firms with higher pre-reform risk. Paper is available via @ssrn.bsky.social: www.accounting-for-transparency.de/publications...
The #trr266 WP “Real Effects of Earnings Stripping Rules” by De Simone, @henninggiese.bsky.social, Koch & Rehrl was discussed on the Taxes for the Masses podcast! Listen to how the hosts break down their findings and connect them with broader tax policy debates:
www.youtube.com/watch?v=uZye...
In a peer-reviewed study Lazaros Papadopoulos & Karlo Lukic @goetheuni.bsky.social tested leading ad blockers across nearly 1,000 websites before & after the MV3 update. They found: the update has minimal impact on ad-blocking effectiveness, with strong protection against tracking still in place.
Is Google really killing #adblockers? The transition to Chrome’s #MV3 has been widely criticized, raising concerns about online transparency, user privacy & Google’s dual role as both browser provider and advertising platform. Many critics warned the update would significantly weaken ad blockers.
#trr266 Forscher Max Müller spricht im Podcast Talking Proof über seine Forschung und aktuelle Entwicklungen in der nichtfinanziellen Berichterstattung: von der Professionalisierung von ESG-Strategien über die Verknüpfung von Nachhaltigkeits- und Finanzkennzahlen bis hin zu KI im Reporting.
Alle Details finden Sie im aktuellen GBP-Monitor: www.accounting-for-transparency.de/news/mehrhei...
➡️Viele Unternehmen investieren erhebliche Ressourcen in Verständnis und Umsetzung der Regeln.
➡️Unternehmen, die Berichtspflichten als #Bürokratie wahrnehmen, investieren weniger in Innovationen und verlagern mehr Produktion ins außereuropäische Ausland.
➡️Wettbewerbsnachteile sehen Unternehmen, die sich freiwillig für ein nachhaltiges Geschäftsmodell entscheiden.
Doch die Reform reicht nicht aus:
➡️Über 1/3 der mittleren & großen Unternehmen fordert weitere Erleichterungen.
Der aktuelle GBP-Monitor zeigt: Mehr als 50 % der Unternehmen bewerten die EU-Omnibus-Initiative zur Lockerung der #Nachhaltigkeitsberichterstattung & #Lieferkettenpflichten positiv. Hauptgründe: die spürbare Entlastung von Bürokratie & Wettbewerbsfähigkeit ggü. Konkurrenz von außerhalb der EU.
The analysis builds on SRN's previous findings (www.srnav.com/insights/whi...) to show that:
➡️Most datapoint reductions concern qualitative disclosures,
➡️quantitative datapoints are reduced by only around 30%, and
➡️the average company currently reports on roughly 600 material datapoints
Read the EFRAG's Cost-Benefit Analysis and the SRN contribution here: www.srnav.com/insights/srn...
Research from the Sustainability Reporting Navigator (SRN), a #trr266 project, has been referenced in EFRAG’s Cost-Benefit Analysis on the ESRS revision.
🤝 A strong example of how academic collaboration can contribute to practical, policy-relevant outcomes in #sustainabilityreporting.
The paper is available via @ssrn.bsky.social: buff.ly/BudwRyt
A #trr266 paper by members Bischof, Giese & @gerritvzedlitz.bsky.social (all Uni Mannheim) and co-author Luzi Hail was featured by Knowledge at Wharton. It highlights how climate stress tests can influence banks’ transparency and lending behavior.
Read the article here: buff.ly/W1EwnrT
2025 was an exciting year! From new research on tax complexity, (sustainability) reporting & accounting to the first Open TRR 266 Conference — our community kept pushing transparency research forward. To more collaboration, insight and exchange in 2026. Merry Christmas & A Happy New Year! 🎄✨
