Sustainability reporting
Modern companies are not only expected to make profits but also to live up to their corporate social responsibility (CSR). In this context, companies should disclose information on ecological and social aspects and their corporate governance (ESG) in addition to financial figures. How can sustainability reporting evolve to benefit both companies and their environment?
Research topics:
- ESG reporting
- Sustainability information
- Emission data
- Corporate Social Responsibility (CSR)
- Transparency guidelines
- Reporting obligations
- Materiality
Publications
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Policy Brief, Sustainability Reporting, Sustainability Risks and Opportunities
PB 5/2022: Standardized stress test scenario can improve climate risk reporting
More and more countries, regions, cities, companies, and financial institutions are defining climate neutrality as a strategic goal. So far, however, it is not possible…
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Policy Brief, Sustainability Reporting
PB 4/2022: Key observations about the open EU consultation on the functioning of the EU ESG ratings market
The European Commission has launched a consultation on the functioning of the ESG ratings market in the European Union and on the consideration of ESG…
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Policy Brief, Sustainability Reporting
PB 3/2022: Raising transparency through TCFD-aligned climate reporting
The availability of consistent and comparable climate-related information is a decisive factor in considering the effects of climate change for business and investment decisions. The…
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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, 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…
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