Publications

All publications

• Policy Brief, Sustainability Reporting, Sustainability Risks and Opportunities

  PB 9/2021: The EU sustainable finance strategy – Implications for the future German Federal Government

  The EU’s revised sustainable finance strategy confirms the important role of the financial sector in the sustainability transition of the economy, but does not sufficiently…

  Read publication
• 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…

  Read publication
• 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…

  Read publication
• Policy Brief, Sustainability Risks and Opportunities

  PB 5/2021: Scenario Analysis as a Tool for Companies, Investors, and Regulators on the Path to Climate Neutrality

  The structural transformation necessary for achieving climate neutrality is characterized by many interdependent changes. Shaping the transition to a zero-emissions economy cannot be based on…

  Read publication
• Policy Brief, Sustainability Reporting

  PB 2/2021: Investors Face Challenges with Corporate Carbon Emissions Data – Call for a Mandatory Disclosure Regulation

  In this policy brief, we discuss the importance, availability, and quality of carbon data to investors who wish to mitigate climate change. In the absence…

  Read publication