Theresa Spandel
As a research assistant of the Research Group on Sustainable Finance (University of Hamburg), Theresa Spandel writes her PhD thesis in the topic area of Sustainability Accounting. She currently focuses on the concept and understanding of materiality in the context of non-financial corporate disclosures: Which ESG issues are relevant to different stakeholders, what are their consequences on the capital market, and in how far are different materiality perspectives reflected in regulation?
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Policy Brief, Sustainability Reporting
PB 2/2022: Closing the transparency gap: Germany’s G7 presidency is an opportunity to promote sustainability reporting internationally
The German G7 presidency presents the opportunity to advance a central pillar of sustainable finance at the international level: mandatory disclosure of ESG risks and…
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Policy Brief, Sustainability Reporting
PB 8/2021: Why it would be important to expand the scope of the Corporate Sustainability Reporting Directive and make it work for SMEs
Since the introduction of the NFRD in 2014, demand for sustainability information has significantly increased, but actual sustainability reporting has not kept up. Thus, the…
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Policy Brief, Sustainability Reporting
PB 7/2021: What information is relevant for sustainability reporting? The concept of materiality and the EU Corporate Sustainability Reporting Directive
Today, the demand for companies to disclose non-financial information is driven by a keen interest of a wide range of institutions, including governments, financial supervisory…
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