Prof. Dr. Daniel Reimsbach

Bachelor's and Master's theses are allocated via the central allocation procedure of the Faculty of Business Administration and Economics, in which the Chair of Reporting, Governance and Sustainability also participates. Information on this allocation procedure as well as the dates and deadlines for the online application phase can be found here.

During the first week of the application period, our department will host an information session on Wednesday, June 24, 2026, at 1:00 PM in the PARSEC Arena at Technologiepark 8. This session will provide information on potential topics and our preferred methodology, as well as guidance on the organizational process for completing the thesis. Here you will also have the opportunity to ask any questions you may have, which will help you make a decision regarding your application.

Information for Bachelor’s thesis authors:

Once the assignment process is complete, you will receive an email from us inviting you to an initial kickoff event during the first week of classes.

For the upcoming winter semester, we are offering bachelor’s theses that explore the connections between sustainability and employees in an accounting context. Possible areas of focus include, for example, performance measurement, management control, or green skills. To address a research question in this subject area, a quantitative survey is planned as the standard methodological approach for the empirical study.

At the kickoff event, you will receive all relevant and essential information regarding the preparation of your thesis; therefore, please refrain from asking us questions or contacting us via email prior to the information session.

At the beginning of the semester, we will guide you through several group sessions to help you develop your research question, draft an outline, and get started with the empirical methodology. We will submit all Bachelor’s theses collectively to the Examination Office.

During the writing phase, you will have the opportunity to voluntarily present your progress in an interim presentation and receive brief feedback.

The guidelines for academic work at the Chair of Business Administration, specifically Reporting, Governance, and Sustainability, can be found here.

Information for Master’s Thesis Authors:

Once the assignment process is complete, you will receive an email from us asking about your topic preferences and inviting you to an initial kickoff meeting.

We encourage you to develop your own topic proposals for your thesis. You can use the thesis topic areas listed below, as well as topics covered in our courses, as a source of inspiration. Please also consider in advance which research method you would like to use.

You can contact us immediately after receiving our email to schedule an initial meeting to discuss topic proposals. Further supervision meetings, such as those to finalize the topic or discuss the outline, will take place as needed and at your initiative. Registration of the master’s thesis is handled through individual consultation with the Examination Office.

During the writing phase, you will have the opportunity to present your progress in the form of an exposé and an interim presentation and receive brief feedback. Depending on your program, these requirements are either voluntary or mandatory as part of what is known as “qualified participation.”

The guidelines for academic work at the Chair of Business Administration, in particular Reporting, Governance and Sustainability can be found here.

The Standards-Setting Process in Sustainability Reporting

The standards-setting process in sustainability reporting refers to an analysis of the role of standards-setters and the efforts of various organizations to provide standards for the disclosure of sustainability information.

Dual Materiality in Sustainability Reporting

A central policy debate centers on whether sustainability reporting should follow a single or dual materiality approach. In particular, it is questionable whether disclosure requirements based on dual materiality can actually improve companies’ sustainability performance.

Sustainability Accounting and Artificial Intelligence

Sustainability Accounting and AI refers to the application of artificial intelligence to the collection, analysis, and reporting of sustainability data in order to improve the assessment of the environmental and social impacts of corporate activities and enable informed decision-making.

Green Skills in Accounting

A key prerequisite for the sustainable transformation of economies in the face of international competition is a workforce with “green skills”—a set of competencies that combines technical expertise with an understanding of processes and personal values and attitudes. The question is what role these skills play for professionals in the accounting field.

Integration of Sustainability into Performance Measurement Systems

The integration of sustainability into performance measurement systems refers to the incorporation of economic, environmental, and social sustainability targets into the formal and informal control mechanisms of companies by integrating this sustainability information into incentive systems, thereby making sustainability an integral part of internal corporate decision-making processes.

Corporate Sustainability and the Labor Market

A company’s CSR-compliant behavior regarding environmental and social practices, as well as its communication of these practices, shapes the perception, attractiveness, and decision-making of labor market actors and plays a role in recruitment, retention, and motivation processes.