Die Anmeldung beginnt erst am 02.10.2026 um 08:00 Uhr. Sie endet am 12.10.2026 um 23:59 Uhr

http://https://www.leuphana.de/en/institutes/imaf/business-administration-esp-accounting-auditing-corporate-governance.html

Introduction to the topic:

Despite recent regulatory interventions by (inter)national standard setters, business reporting on board diversity is sluggish and in need of optimisation, despite theoretical evidence.
It is becoming increasingly important to present concrete strategies for achieving sucessful sustainable corporate governance and sustainability reporting. This especially relates to listed firms with headquarters in Germany. Within the framework of board diversity reporting, companies can present both general concepts and concrete indicators, such as on gender-specific salary distribution, sustainability expertise of their directors, and foreign experiences. Due to low comparability and objectivity of sustainability and corporate governance reports, there is a risk of self-impression management, leading to a symbolic use of diversity reporting. From the view of stakeholders, board diversity reports may include vague descriptions (so-called boilerplates), leading to a mismatch between external communication (talk) and their real diversity progress (walk). In reference to the well-known counterpart of greenwashing from environmental sustainability, we use the term "diversity washing" in this seminar.

Contents of the event:
The extent of board diversity reporting (e.g., on gender, age, foreign skills, sustainability expertise) has not yet been sufficiently investigated scientifically for German listed firms and is therefore the core question of our seminar. First, we will be introduced to the topic, whereby in addition to a theoretical foundation and an outline of the existing empirical research literature, we will also look at the current regulatory developments in Germany. We discuss the necessity as well as the possibilities of concrete board diversity measures and their quality in corporate governance and sustainability reports for German DAX firms for the current financial year. Moreover, we will discuss why diversity reports have to be prepared and to which stakeholders they are addressed. The students form research groups and examine the extent of board diversity reporting for selective DAX firms by a content analysis and scoring method. These results are compiled, discussed and then prepared for the oral presentation.

The students have the opportunity to deepen their knowledge in the field of sustainability and sustainability reporting based on diversity issues. The seminar addresses the interface as well as the difference between practical diversity practices, regulatory and stakeholder pressure, and empirical research on board diversity.

The seminar takes up an issue assigned to the module in that it deals academically with the responsibility of companies towards society, which is of particular relevance as a cross-faculty alternative course of action for all Master's students.

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