Lucas Kirste, M.Sc.

Academic career & education

  • since 05/2021: Doctoral studies: Technical Business Administration, Clausthal University of Technology
  • 10/2018 - 09/2020: Master's degree program: Business Administration/Business Economics (M.Sc.), Otto von Guericke University Magdeburg
  • 10/2015 - 09/2018: Bachelor's degree: International Management (B.Sc.), Otto von Guericke University Magdeburg
  • 08/2012 - 07/2015: Apprenticeship: Local administration assistant, Harz district


Professional career

  • since 11/2020: Research assistant in the Department of Business Administration, in particular Management Accounting, Clausthal University of Technology
  • 09/2020 - 10/2020: Research assistant at the Chair of Entrepreneurship, Otto von Guericke University Magdeburg
  • 03/2018: Internship financial consulting, MLP Finanzberatung SE
  • 10/2017 - 01/2020 (with interruption): Tutor at the Chair of Business Administration, in particular Corporate Accounting, Otto von Guericke University Magdeburg
  • 05/2017 - 08/2020: Student Assistant at the Chair of Business Administration, esp. Corporate Accounting, Otto von Guericke University Magdeburg
  • 08/2015 - 09/2015: Clerk at the social welfare office, asylum/resettlers department, Harz district


Memberships & offices

  • since 11/2021: Member of the Examination Board for Economics at Clausthal University of Technology
  • since 09/2019: Member of the Alumni Association of the Faculty of Economics at Otto von Guericke University Magdeburg
  • 04/2017 - 07/2021: (Board) member of the Studentischer Börsenverein Magdeburg e.V. (Treasurer)
  • since 01/2012: (Board) member of the Langensteiner Spielmannszug von 1992 e.V. (1st chairman)

Main areas of research

  • Assessment of public shareholdings
  • (Sustainable) Public Value
  • Sustainability reporting and analysis

Publications

  • Wulf, I.; Friedrich, T.; Kirste, L. (2024): Compensation relevance of ecological management and forecast indicators - Descriptive analysis using the example of DAX40 companies, in: Zeitschrift für Umweltpolitik & Umweltrecht - ZfU, 4/2024, pp. 622-650.
  • Kirste, L.; Wulf, I. (2024): The sustainability-related reporting of public companies - Analysis of the reports of German university hospitals and derivation of recommendations for action, in: Zeitschrift für Gemeinwirtschaft und Gemeinwohl - Z'GuG, 2/2024, pp. 267-289.
     
  • Kirste, L.; Wulf, I.; Harms, S.G. (2023): Reporting under the EU Taxonomy Regulation - Descriptive analysis for the DAX 40 companies in the second reporting year, in: Die Wirtschaftsprüfung - WPg, 19/2023, pp. 1051-1061.
     
  • Kirste, L.; Wulf, I. (2023): ESG topic relevance in public corporate governance codes - analysis of federal and state governments and derivation of recommendations for action, in: Zeitschrift für Corporate Governance - ZCG, 01/2023, pp. 32-42.
     
  • Kirste, L.; Harms, S.G.; Wulf, I. (2023): Reporting under the EU Taxonomy Regulation - Descriptive analysis for DAX 40 companies in the year of first application, in: Die Wirtschaftsprüfung - WPg, 01/2023, pp. 21-32.
     
  • Wulf, I.; Kirste, L. (2021): The revised IIRC framework - Appraisal in the context of CSR reporting and the significance of the framework, in: Zeitschrift für Internationale Rechnungslegung - IRZ, 05/2021, pp. 213-220.


Final theses

  • Kirste, L. (2020): The disclosure of annual financial statements under commercial law: Influencing factors and motives regarding time-differentiated disclosure - An empirical study (Master's thesis).
     
  • Kirste, L. (2018): The harmonization of public accounting in Europe with special regard to the situation in Germany - A critical examination (Bachelor thesis).


Conference papers

  • 2023 - Hamburg (DE): 7th Sustainability Network Meeting - Contribution on the topic "The assessment of public sector investments - Analysis of the sustainability reporting of public companies of the Free and Hanseatic City of Hamburg"
     
  • 2023 - Hamburg (DE): Participation Management Day 2023 - Workshop with the Free and Hanseatic City ofHamburg "Sustainable corporate governance and management: Challenges of participation management and analysis tool for ESG assessment of sustainability reporting of public companies", (Lucas Kirste & Georg Friedrich Jucknat)
     
  • 2021 - Lille (FR): 16th EIASM Interdisciplinary Conference on Intangibles and Intellectual Capital - Presentation "Reporting 'responsibility' in the public sector - Analysis and evidence using the example of German and Italian university hospitals" (Lucas Kirste, Pierluigi Catalfo, Inge Wulf)


Miscellaneous

  • 2024 - Hamburg (DE): Participation in the 1st DRSC Forum on Sustainability Reporting, November 2024
  • 2023 - Speyer (DE): Participation in the 10th Speyer Conference on Public Corporate Governance (digital), March 2023
     
  • 2022 - Friedrichshafen (DE): Participation in the 4th ZU|kunftssalon Public Corporate Governance, September 2022
     
  • 2022 - Hamburg (DE): Participation in the Participation Management Day 2022 (digital), February 2022
     
  • 2021 - Speyer (DE): Participation in the 8th Speyer Conference on Public Corporate Governance (digital), April 2021
     
  • 2021 - Hamburg (DE): Participation in the Participation Administration Day 2021 (digital), February 2021

Supervised courses:

Supervision of seminar papers and theses:

  • Seminar papers and theoretical theses
  • Bachelor theses
  • Master's theses