Ethics, Responsibility, and SustainabilityLaura Wolf and Lasse Radmer awarded ERS Prize

14 July 2025

Photo: Rahel E. Photography

Lasse Radmer, B.Sc., Kai Wuttke, Forvis Mazars, und Laura Wolf, M.Sc.

Business administration master's graduate Laura Wolf and bachelor's graduate Lasse Radmer won the ERS Prize in their respective degree programs at the graduation ceremony on July 11, 2025.

Laura Wolf, M.Sc., and Lasse Radmer, B.Sc., received the ERS Prize, sponsored for the fourth time by the auditing and consulting firm Forvis Mazars and worth €500 per person, at the Business School's graduation ceremony on July 11, 2025. The award is given for outstanding theses in the field of “Ethics, Responsibility, and Sustainability,” or ERS for short. Kai Wuttke, Partner ESG & Sustainability at Forvis Mazars: “I am delighted that we can reward students who address ethical and sustainability issues with the ERS Prize for their work. As an environmental scientist myself, the prize is particularly close to my heart.”

We asked the award winners to briefly describe the topics of their theses, talk about their motivation, and discuss the influence of their work on their career aspirations.

Laura Wolf, M.Sc.

What was the topic of your master's thesis?

My topic is: “Gender stereotypes and careers – an empirical analysis.”

In my master's thesis, I investigated why women continue to be underrepresented in leadership positions despite their individual qualifications and adapted structural conditions. Building on the scientific argument that the existence of negative perceptions about the supposedly stereotypical characteristics of women is a possible cause for the existing underrepresentation of women in leadership positions, I used latent profile analysis to quantitatively -empirically analyzed the extent to which individuals identify with these prevailing gender stereotypes—and what influence this has on their individual career success, measured by their hierarchical position in the company. The results show that women possess leadership-related characteristics to the same extent as men. The systematic underrepresentation of women in the management levels of companies cannot therefore be justified by a supposed lack of leadership qualities, but is rather an expression of continuing gender discrimination based on anachronistic stereotypical role models.

What motivated you to explore this topic?

My interest in gender equality issues and the fight against gender discrimination has been with me since my early adulthood. It was further sharpened during my bachelor's studies in Göttingen and has since shaped my conviction to stand up for women's rights. My studies are actually focused on finance, which is why I stumbled upon the topic of gender and diversity at Prof. Dr. Alewell's chair rather by chance when searching for a topic for my master's thesis. However, I quickly realized that I wanted to seize this opportunity and write my master's thesis in this field. I found it very motivating to be able to examine a topic that affects me personally, moves me, and that I am committed to outside of university from an academic perspective over a longer period of time.

Has your master's thesis influenced your career aspirations and, if so, to what extent?

In fact, my academic background is in finance, and I now work in mergers and acquisitions with a focus on renewables. The decision on the topic of my master's thesis was primarily motivated by personal reasons. However, my decision to pursue a career in renewables is closely linked to my personal beliefs: a commitment to greater justice and responsibility. For me, these topics complement each other in their common goal of creating social awareness and driving sustainable change.

Lasse Radmer, B.Sc.

What was the topic of your bachelor's thesis?

My topic is: “The influence of CSR committees on the publication and auditing of sustainability information.”

Since 2017, certain European companies have been required to provide non-financial reporting or sustainability reporting in addition to financial reporting. This obligation has recently been expanded by the European legislator through several legal acts, resulting in an expanded obligation to publish sustainability information as well as an obligation to undergo external auditing.

In my bachelor's thesis at the Chair of Auditing and Accounting under Prof. Dr. Nicole Ratzinger, I therefore investigated whether and how CSR committees (CSR stands for Corporate Sustainability Reporting), which can be formed voluntarily at the level of the supervisory body, influence the publication and auditing of sustainability information. The investigation was conducted by means of a systematic literature review. I conclude that CSR committees have a positive and significant effect on both the publication and auditing of sustainability information. Specific characteristics of CSR committees, such as the number of members and experts on the committee or the frequency of meetings, play a decisive role in this regard.

What motivated you to explore this topic?

Firstly, during the seminar “Evolving Topics in Accounting, Auditing and Corporate Governance,” I had already come into contact with the topic of sustainability information, albeit with a different focus, under the title: “The impact of CSRD* regulatory adjustments on sustainability reporting.” CSRD stands for “Corporate Sustainability Reporting Directive,” an EU directive on corporate sustainability reporting. On the other hand, the topic of sustainability reporting and related sustainability information was and is highly topical, albeit in a somewhat weakened form at the moment due to planned regulatory changes: Much has changed in this area in recent years, and further changes are being discussed at the EU level. Last but not least, there was also a certain amount of interest because I was dealing with the topic at the time as part of my job at a medium-sized auditing firm, with a view to future projects.

Did your bachelor's thesis influence your career aspirations and, if so, to what extent?

Not really. Even before I wrote my thesis, I knew that I wanted to study tax law in more depth as part of a master's program. My thesis didn't change that, even though it dealt with a completely different topic than tax law. In this respect, the bachelor's thesis rather reinforced my decision to focus on tax law. During the work phase, I realized that I am more interested in tax issues in the long term. Nevertheless, the thesis gave me exciting insights into the field of sustainability reporting.

Thank you very much for the interview.