Frank is our External Advisor supporting us on international ESG disclosure and a Professor of Business Administration, especially Management Accounting, at the University of Bamberg. He previously held a professorial position at the University of Hamburg, received his Ph.D. at the University of Dresden, and was visiting research at the Macquarie University in Sydney, Australia, and the National Taiwan University in Taipei, Taiwan. He is a member of the Research Platform Sustainable Finance and of the ad-hoc working group “Sustainable Finance” of the Association of German Chambers of Commerce and Industry (DIHK). His research focuses on sustainability reporting and accounting, development and consequences of (mandated) corporate climate-related reporting and materiality in the context of sustainability disclosures. He published his work in international academic journals such as Business & Society, European Accounting Review, Journal of Accounting and Public Policy, Journal of Business Ethics, Organization & Environment, or Organizational Research Methods.