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Transparency with side effects:
Do reporting requirements place
too much of a burden on small businesses? Read blog:
When the Boss Fails:
How Middle Managers Rethink Targets
After Missing Their Own Read more
TRR 266 Forum 2025
Event highlights Watch Video
Tax Complexity Index:
2024 data available now Survey results

TRR 266 Research Topics

Sustainability Taxes Covid-19  Disclosure

When the Boss Fails: How Middle Managers Rethink Targets After Missing Their Own

Christian Hofmann
Nina Schwaiger

In today’s increasingly performance-driven business world, the setting of targets is more than just a planning exercise—it’s a key component of motivation, accountability, and strategy. A study by Jan Bouwens, Christian Hofmann, and Nina Schwaiger “Target Setting in Hierarchies: The Role of Middle Managers”, published in…

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Sustainability reporting is taking shape: From a voluntary PR measure to a mandatory, auditable disclosure obligation

The Corporate Sustainability Reporting Directive (CSRD), an EU directive on sustainability reporting introduced in 2023, obliges European companies to report in accordance with the European Sustainability Standards (ESRS) from 2025. The aim of the CSRD is to improve the quality, comparability and reliability of sustainability reporting and to oblige companies…

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The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center funded by the German Research Foundation (Deutsche Forschungsgemeinschaft – DFG). Our team of more than 100 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society. We intend to help develop effective regulation for firm transparency and a transparent tax system. Naturally, we also ensure transparency of our own research.

Participating Institutions

TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne, Leibniz University Hannover and TU Darmstadt who share the same research agenda.

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