One of our goals is to communicate transparency. We want to achieve this by publishing our research results publicly on different communication channels, e.g. in the form of YouTube videos. Here you can find an overview of our videos thus far. Make sure to check in regularly as we will expand this in the future!

About the TRR 266 Accounting for Transparency

TRR 266 Explanimation

What is the TRR 266 Accounting for Transparency about? What do we do and what are our goals? Find out in this short explanimation video!

Can transparency solve the problems of our time?

Tax evasion, climate change, financial crises – transparency is often the method of choice to address current problems. For example, through new disclosure requirements for companies and banks – or through CO2 labels for food, which are intended to encourage consumers to eat more sustainably. But can transparency always deliver what it promises? In this explanatory video, we explain when transparency is necessary, when it becomes a problem and when it needs help by building alliances. We also demonstrate how transparency research in the area of taxation and accounting can help overcome current challenges.

Interested in learning more about our transparency research topics? Check out our pages on sustainability, Covid-19 and other crisis, tax systems and disclosure.

Our researchers and projects

Transparency Insights: TRR 266 researchers talk about their projects

Why is transparency important? And what costs does it entail? How does it affect firms, politicians or consumers? And what kind of information do these actors need to make better informed decisions?
Our TRR 266 researchers deal with these and further questions from many different angles. In short interviews they reveal what their research is about – and how it could make a difference.

Field experiment: Carbon footprint information influences consumer choice

TRR 266 researchers found out that providing information about the carbon footprint of a dish affects the consumers’ food-choices. Also, how exactly this information is presented plays a role: consumers react stronger to CO2-information that is color-coded in traffic light colors, and information put into a monetary context has a greater effect than mere numeric information. You can find more information about the study in our video series (in German with English subtitles) and on the field experiment website.

The Sustainability Reporting Navigator (SRN)

A team of TRR 266 researchers has developed the Sustainability Reporting Navigator (SRN), an open-science platform to make sustainability reporting accessible for firms and stakeholders. Learn more about the SRN on their website.

The TRR 266 Mercator Fellowship

Mercator Fellow Svenja Dube about her time in the TRR 266

To strengthen the cooperation with top-class researchers, the TRR 266 grants a mercator fellowship to prestigious researchers from Germany and abroad, who are conducting research on topics related to Accounting for Transparency. Svenja Dube, Assistant Professor at Fordham University, stayed at HU Berlin in 2022. Learn more about her unique experience in her video interview. More information on the Mercator Fellowship can be found here.


TRR 266 Forum 2023 in Mannheim

Green transparency or data jungle? Researchers, practitioners, regulators and politicians discussed important questions and challenges on the topic of ESG during the Forum at the University of Mannheim on June 13, 2023. Learn more about insights and event highlight in the videos (in German).

Outreach event in Paderborn in 2022

At the TRR 266 outreach event “Wissenschaft trifft Praxis: die neue Transparenz” on November 3, 2022 at Paderborn University participants and speakers used interactive formats to discuss highly important topics that are currently occupying business, politics and research – such as sustainability reporting or global minimum taxation (Videos are in German).

TRR 266 Forum 2022 in Berlin

Lively discussions and exciting insights – at the TRR 266 Forum on 19 May 2022 at ESMT Berlin researchers, regulators and practitioners had an intense exchange on burning reporting, taxation, controlling and corporate transparency issues. They discussed challenges and solutions from different viewpoints and in different formats, such as panels, breakout sessions, interviews and presentations. In this playlist some of the speakers and participants will tell you about their insights and their highlight of the event.

TRR 266 Annual Conference 2021

Three days full of exciting research insights and intensive exchange – the third Annual Conference of the TRR 266 was hosted by Paderborn University. Since its start in 2019 the TRR 266 organizes an Annual Conference to share and discuss research results and provide an arena for and exchange and cross-pollination between research projects.

Presentations and seminars

Tax complexity, uncertainty, and trust: Effects of Corporate Taxation

If someone were to ask you, “How do you rate your personal tax burden?” What would you answer? Reasonable? Too high? Too low? And if you were then asked, “How much tax did you actually pay last year?” What amount would you name? A recent study by TRR 266 shows: Estimated tax burdens often differ significantly from actual tax burdens. In this video TRR 266 researcher and spokesperson Caren Sureth-Sloane makes clear how important tax research is (Video in German).

Research Seminar on Corporate Transparency

TRR 266 Researcher Joachim Gassen held a PhD and Master level course on corporate transparency research, which was offered by the TRR 266 at Humboldt-Universität zu Berlin. The sessions were recorded and can be viewed in one playlist on our YouTube channel.

Related project

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