Inga Elise Meringdal

Inga Elise Meringdal is a Doctorate Student at the AccSus Department. Her research focuses on sustainability reporting and csr real activities (firms’ donation spending) in light of recent regulatory developments. Recent studies especially focus on determinants of firms’ disclosure learning processes. Being part of the Sustainability Reporting Navigator team, she contributes to recent work of firms’ ESRS reporting.

Research Assistant
RuW 3.221
+49 69 798-34728

  • Since 04/2023: Research and Teaching Assistant at the Chair of Financial Accounting and Corporate Governance at Goethe-University Frankfurt
  • Since 03/2022: Research and Teaching Assistant at the Chair of Accounting and Corporate Governance at the Carl-von-Ossietzky University of Oldenburg
  • 2022: Master of Arts in "Economics and Law" at Carl-von-Ossietzky University of Oldenburg
  • 2020: Bachelor of Arts in Econmics at Carl-von-Ossietzky University of Oldenburg
  • 2019: Bachelor of Arts in "Business Administration" with a legal focus at Carl-von-Ossietzky University of Oldenburg

  • Firms' Transparency
  • Sustainability and non-financial reporting
  • Firms' disclosure decisions
  • Firms' learning processes
  • NGO campaigns
  • ESG labor market

  • European Accounting Association
  • German Economic Association of Business Administration e. V. (GEABA)
  • Research staff of the DFG-funded Collaborative Research Center TRR 266: Accounting for Transparency

Monograph

  • ESG-Compliance, Beck-Verlag, 2023, with Bernd Geier (SRH University Heidelberg) and Simone Stille.

Commentary

  • Art. 5, Art. 6, Art. 7 Taxonomie-VO, Beck-Verlag, 2024, with Bernd Geier (SRH University Heidelberg) and Katharina Hombach (Goethe University Frankfurt) in Taxonomie-Verordnung by Frank Fellenberg and Martin Kment.
  • Art. 9 Offenlegungs-VO, Beck-Verlag, 2024, with Bernd Geier (SRH University Heidelberg) and Katharina Hombach (Goethe University Frankfurt) in Offenlegungs-VO by Harald Glander, Thomas A. Jesch, Daniel Lühmann and Christian Kropf.

National Journals

  • Gap-Assessment zur Klimaberichterstattung am deutschen Kapitalmarkt, Der Betrieb, 2023(9): 465-472, with Thorsten Sellhorn (Ludwig-Maximilians-University of Munich), Charlotte Donau (University of Cologne), Katharina Hombach (Goethe University Frankfurt), Maximilian A. Müller (University of Cologne) and Victor Wagner (Ludwig-Maximilians-University of Munich).
  • Verpflichtende Erstanwendung der EU-Taxonomie – Eine empirische Analyse aller betroffenen deutschen Nicht-Finanzunternehmen (Teil 1), Zeitschrift für internationale Rechnungslegung, 2023(7/8): 329-335, with Katharina Hombach (Goethe University Frankfurt), Matthias Nienaber (Ruhr-University Bochum) and Martin Nienhaus (Ruhr-University Bochum).
  • Verpflichtende Erstanwendung der EU-Taxonomie – Eine empirische Analyse aller betroffenen deutschen Nicht-Finanzunternehmen (Teil 2), Zeitschrift für internationale Rechnungslegung, 2023(9): 387-390, with Katharina Hombach (Goethe University Frankfurt), Matthias Nienaber (Ruhr-University Bochum) and Martin Nienhaus (Ruhr-University Bochum).

Working Papers

  • Targeting Transparency: Early Evidence on Mandatory Adoption of European Sustainability Reporting Standards. TRR 266 Accounting for Transparency Working Paper Series No. 165, 2025, with Charlotte-Louisa Donau (University Cologne), Katharina Hombach (Goethe University Frankfurt), Maximilian A. Müller (University Cologne), Thorsten Sellhorn (Ludwig-Maximilians-University Munich), Victor Wagner (Ludwig-Maximilians-University Munich). Available at https://dx.doi.org/10.2139/ssrn.5010700

Work in Progress

  • The Competition for Attention: Donation Spending and Investment Incentives. Local Evidence from Germany, with Lena Maria Wollschläger (Carl-von-Ossietzky University Oldenburg)
  • Do you report when I accuse you? NGO Campaigning and Firms’ Disclosure. (single-authored)
  • The Call for Experts: An Analysis of the ESG Job Market. (single-authored)

  • Nordic Accounting Conference, Copenhagen, Presenter 2023
  • GEABA, Paderborn, Discussant 2024
  • TRR Accounting Research Camp on Transparency, Fügenberg, Presenter & Discussant 2024
  • TRR Accounting Research Camp on Transparency, Obergurgl, Presenter & Discussant 2025
  • European Accounting Conference (scheduled), Rome, Presenter 2025