Victor Wagner

Working papers

Standardization, AI, and the Processing of Sustainability Information in the Field

Topics: SustainabilityCSRD/ESRS

Methods: Field experimentAI/Textual analysis

Targeting Transparency: Early Evidence on Mandatory Adoption of European Sustainability Reporting Standards with Charlotte-Louise Donau, Katharina Hombach, Inga Meringdal, Maximilian A. Müller, and Thorsten Sellhorn

Topics: SustainabilityCSRD/ESRS

Methods: ArchivalAI/Textual analysis

Climate Disclosure in Financial Statements with Maximilian A. Müller, Gaizka Ormazabal, and Thorsten Sellhorn

Topics: Sustainability

Methods: ArchivalAI/Textual analysis

Assessing Corporate Sustainability with Large Language Models: Evidence from Europe with Kerstin Forster, Lucas Keil, Maximilian A. Müller, Thorsten Sellhorn, and Stefan Feuerriegel

Topics: SustainabilityCSRD/ESRS

Methods: AI/Textual analysis

Aligning the Stars for the Global Baseline: The Problems, Policies and Politics of Creating the ISSB with Christoph Pelger, Thorsten Sellhorn, and Katharina Weiß

Topics: SustainabilityISSB

Methods: Interviews

Book chapters

• The Forces that Shape Mandatory ESG Reporting (Edward Elgar Research Handbook on Environmental, Social and Corporate Governance) with Thorsten Sellhorn.
• The Path to the First IFRS Sustainability Disclosure Standards (Edward Elgar Research Handbook on Sustainability Reporting) with Christoph Pelger, Thorsten Sellhorn, and Katharina Weiß.
• ESG-Berichterstattung - Konzept, okonomischer Hintergrund und Entwicklung (Praxishandbuch ESG) with Thorsten Sellhorn.

Papers in German practitioner journals

• Comparing the sustainability reporting standards of ESRS, IFRS and GRI [in German: Standards für die Nachhaltigkeitsberichterstattung im Vergleich] (WPg 13/2023) with Thorsten Sellhorn, Katharina Hombach, and Maximilian A. Müller.
• Assessing the gap of German listed firms with upcoming sustainability reporting standards [in German: Gap-Assessment zur Klimaberichterstattung am deutschen Kapitalmarkt] (Der Betrieb 9/2023) with Thorsten Sellhorn, Maximilian A. Müller, Katharina Hombach, Charlotte-Louise Donau, and Inga Meringdal.
• First-time application of the EU Taxonomy for German listed firms [in German: Erstanwendung der EU-Taxonomie: Eine empirische Analyse deutscher Unternehmen] (KoR 6/2022) with Ann-Kristin Großkopf and Thorsten Sellhorn.
• Global standards for sustainability reporting and the ISSB [in German: Das International Sustainability Standards Board und globale Standards für Nachhaltigkeitsberichterstattung] (Der Betrieb 1/2022) with Thorsten Sellhorn.
• A critical assessment of the comment letters to the IFRS Foundation's Consultation Paper on Sustainability Reporting [in German: Globale Standards für Nachhaltigkeitsberichterstattung: Eine kritische Analyse des Vorstoßes der IFRS-Stiftung] (Der Betrieb 30/2021) with Ann-Kristin Großkopf, Thorsten Sellhorn, and Katharina Weiß.

Teaching

Undergraduate

• Introduction to Financial Accounting (TA for Thorsten Sellhorn)
• International Accounting (TA for Thorsten Sellhorn)
• Seminar on Current Topics in Accounting

Master's

• Python for Empirical Research in Accounting

Executive

• Emissions Reporting under ESRS E1 (SRN Academy, with Maximilian Müller)
• Digital Coaching ESRS & CSRD kompakt (Green Works Academy, with Katharina Hombach)