Sustainability reporting

NB

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

  • 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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  • 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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  • 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…

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