Publications

A. Bach, S. Onori, S. Reichelstein, and J. Zhuang (forthcoming 2026). Fair Market Value of Used Capacity Assets: Forecasts for Repurposed Electric Vehicle Batteries. The Accounting Review.
G. Glenk, R. Meier, and S. Reichelstein (forthcoming 2026). Constructing Carbon Abatement Cost Curves. The Accounting Review.

S. Reichelstein (2025). Accounting for Carbon Credits. Accountability in a Sustainable World Quarterly.
S. Reichelstein (2025). Innovations in Corporate Carbon Accounting (PDF). Foundations and Trends in Accounting, forthcoming.
G. Glenk (2025). Corporate Carbon Accounting: Current Practices and Opportunities for Research. Foundations and Trends in Accounting, 19(3–4), 1–31.
J. Zhuang, A. Bach, B. H. C. van Vlijmen, S. Reichelstein, W. Chueh, S. Onori, and A. M. Benson (2025). Technoeconomic decision support for second-life batteries. Applied Energy, 390, 1–15.

S. Reichelstein (2024). Corporate carbon accounting: balance sheets and flow statements (PDF). Review of Accounting Studies, 29, 2125-2156.
P. Easton, G. Glenk, J. Kurtz, T. Landaverde Lorenzo, and S. Reichelstein (2024). Accounting for corporate carbon emissions. Accountability in a Sustainable World Quarterly, 2, 64–72.
C. Flammer, S. Reichelstein, L. Starks, and P. Tufano (2024). Financial economics of climate and sustainability at the PhD level. Accountability in a Sustainable World Quarterly, 3, 90–100.
A. J. Menkveld, et al. | Crowd-sourced research project with multiple authors (2024). Nonstandard Errors (PDF). The Journal of Finance, 79(3), 2339-2390.
S. Reichelstein (2024). Corporate carbon emission statements: A double entry system. Accountability in a Sustainable World Quarterly, 2, 58–63.

G. Glenk, P. Holler, and S. Reichelstein (2023). Advances in power-to-gas technologies: Cost and conversion efficiency (PDF). Energy & Environmental Science, Journal Impact Factor: 32.5.
G. Friedl, S. Reichelstein, A. Bach, M. Blaschke, and L. Kemmer (2023). Applications of the levelized cost concept (PDF). Journal of Business Economics, 93, 1125-1148.
S. Comello, J. Reichelstein, and S. Reichelstein (2023). Corporate carbon reporting: Improving transparency and accountability (PDF). One Earth, 6, 803–810.
S. Cohen, I. Kadach, G. Ormazabal, and S. Reichelstein (2023). Executive compensation tied to ESG performance: International evidence (PDF). Journal of Accounting Research, 61, 805–853.
R. S. Kaplan, K. Ramanna, and S. Reichelstein (2023). Getting a clearer view of your company’s carbon footprint. Harvard Business Review, (online), 1–12.
S. Reichelstein (2023). Corporate carbon disclosures. Accountability in a Sustainable World Quarterly, 3, 85–89.

G. Glenk, and S. Reichelstein (2022). Reversible Power-to-Gas systems for energy conversion and storage (PDF). Nature Communications, 13, 1–10, Journal Impact Factor: 17.7.
G. Glenk, and S. Reichelstein (2022). The economic dynamics of competing power generation sources (PDF). Renewable and Sustainable Energy Reviews, 168, 112758, Journal Impact Factor: 16.8.
S. Comello, J. Reichelstein, and S. Reichelstein (2022). Corporate carbon reduction pledges: An effective tool to mitigate climate change? (PDF) Advances in Social Innovation, Harvard Business Press.
P. Bolton, M. Kaperczyk, C. Leuz, G. Ormazabal, S. Reichelstein, and D. Schoenmaker (2022). Mandatory Corporate Carbon Disclosures and the Path to Net Zero. Management and Business Review.
A. Bach, J. Drechsler, and J. Funck (2022). Die Einordnung von verbrieften derivativen Geschäften unter den steuerlichen Termingeschäftsbegriff am Beispiel von Optionsscheinen. Steuer und Wirtschaft, 99(3), 212–225.
A. Bach, and C. Lauer (2022). Kritische Würdigung des Gesetzes zur Stärkung der Finanzmarktintegrität. KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 22(2), 73–79.

S. Comello, G. Glenk, and S. Reichelstein (2021). Transitioning to clean energy transportation services: Life-cycle cost analysis for vehicle fleets (PDF). Applied Energy, 285, 1–11.
B. Downar, J. Ernstberger, S. Reichelstein, S. Schwenen, and A. Zaklan (2021). The impact of carbon disclosure mandates on emissions and financial operating performance (PDF). Review of Accounting Studies, 26, 1137-1175.
S. Dutta, and S. Reichelstein (2021). Capacity rights and full-cost transfer pricing. Management Science, 67, 1303-1325.
G. Glenk, R. Meier, and S. Reichelstein (2021). Cost dynamics of clean energy technologies (PDF). Schmalenbach Journal of Business Research, 73, 179–206.