Karl Kappen, M.Sc.

Research Assistant/PhD student

Office address:

Ludwigstr 28

Room 524

80539 Munich

Office hours:

on appointment

Postal address:

Geschwister-Scholl-Platz 1

Short CV:

  • Since April 2025 research assistant and doctoral candidate at the Institute of Accounting and Control
  • 10/2022 - 03/2025 Ludwig-Maximilians-University Munich, Master of Science in Business Administration
  • 10/2018 - 10/2021 Ludwig-Maximilians-University Munich, Bachelor of Science in Business Administration

Professional experience:

  • Student assistant at the Institute of Management Accounting and Controlling (09/2024- 03/2025) and at LMUDigiTax (02/2021-08/2023)
  • Internships at Rödl & Partner USA LLP (2023/24), Peters, Schönberger & Partner mbB (2022/23), KPMG (2021/22) and Stadtwerke Düsseldorf AG (2020)

Research priorities:

  • Sustainability accounting

“Karl Kappen’s dissertation investigates how firms adapt their strategies and operations in response to ESG (Environmental, Social, and Governance) and further contemporary challenges. His research spans a broad range of topics – from product carbon accounting and emissions transparency in the context of environmental sustainability to employee-related practices and labor standards as key elements of social sustainability. The aim is to better understand corporate behavior in the face of increasing pressure for sustainable and innovative business practices.”

Paper: Corporate Governance

  • Kappen/Meringdal/Rößner (2025), Sorry or not Sorry? Employer Responses and Social Sustainability