Navigating CSRD reporting: turning compliance into sustainable development with science-based metrics
Environmental Development,
Год журнала:
2025,
Номер
unknown, С. 101138 - 101138
Опубликована: Янв. 1, 2025
Язык: Английский
EFRAG and ISSB: tensions and opportunities for convergence in the quest for the standardisation of sustainability reporting standards
Management Decision,
Год журнала:
2025,
Номер
unknown
Опубликована: Май 10, 2025
Purpose
This
study
critically
examines
the
roles
of
EFRAG
SRB
and
ISSB
in
advancing
sustainability
standard-setting
at
European
global
levels.
It
investigates
how
these
standard
setters
navigate
alignment
challenges
while
addressing
unique
stakeholder
priorities
broader
implications
for
reporting
landscape.
Design/methodology/approach
A
detailed
thematic
analysis
over
500
publicly
available
documents
178
h
audio
recordings
from
meetings
discussions
(March
2022–September
2024)
is
conducted.
The
research
uses
Alvesson
Deetz’s
(2000)
critical
framework,
encompassing
insight,
critique
transformative
redefinition
phases.
Findings
identifies
key
themes,
such
as
interoperability,
materiality,
connectivity
digital
taxonomy
highlights
both
convergence
divergence
approaches
ISSB.
Notable
differences,
including
double
materiality
focus
versus
ISSB’s
investor-centric
expose
tensions
that
influence
process.
Research
limitations/implications
advances
understanding
socio-political
dynamics
their
impact
on
standardization
efforts.
Future
can
explore
interpretations
affect
corporate
practices
engagement.
Practical
Insights
are
offered
practitioners
policymakers
managing
compliance
with
dual
standards,
emphasizing
need
integrated
frameworks
enhanced
between
financial
reporting.
calls
to
consider
potential
help
Originality/value
By
integrating
resistant
innovation
concepts
platform
dynamics,
this
contributes
novel
perspectives
regional
factors.
provides
a
summary
current
state
play
two
bodies
outlines
numerous
avenues
future
research.
Язык: Английский
Disclosure of Sustainability Information Under the Corporate Social Responsibility Directive: The Degree of Compliance of Portuguese Stock Index Companies
International Journal of Financial Studies,
Год журнала:
2025,
Номер
13(1), С. 13 - 13
Опубликована: Янв. 21, 2025
Europe
has
just
published
a
new
Directive
on
Corporate
Sustainability
Reporting
disclosure
and
is
elaborating
European
Standards.
To
analyze
whether
companies
are
complying
with
the
requirements
before
(CRSD)
sustainability
comes
into
force,
content
analysis
was
carried
out
corporate
reports
of
12
in
Portuguese
Stock
Index
Euronext
Lisbon
for
year
2022,
complemented
by
score
technique.
From
study
general
disclosures
(European
Standards—ESRS
2),
we
concluded
that
although
some
already
comply
various
this
standard,
they
not
disclosing
all
information
required
ESRS
2
sustainability.
We
also
concluded,
analyzing
companies’
CSRD
have
different
levels
disclosure.
Язык: Английский
Evaluating sustainability reporting in SMEs: insights from an ethical cooperative bank’s approach
Journal of Global Responsibility,
Год журнала:
2025,
Номер
unknown
Опубликована: Март 6, 2025
Purpose
This
study
aims
to
explore
the
integration
of
digital
technologies
in
sustainability
reporting
practices
for
small
and
medium-sized
enterprises
(SMEs)
through
approach
adopted
by
an
Italian
cooperative
bank
committed
ethical
finance.
It
employs
a
dual
evaluation
framework
combining
traditional
financial
assessments
with
rigorous
socio-environmental
evaluations
(VSA,
Value
Sustainability
Assessment)
ensure
SMEs
meet
high
social
environmental
responsibility
standards.
Design/methodology/approach
The
mixed
method,
joining
qualitative
case
quantitative
correlation
analysis.
Studying
data
from
3,431
questionnaires
semistructured
interviews
key
figures
their
correlation.
highlights
role
Artificial
Intelligence
(AI)-driven
Environmental,
Social
Governance
(ESG)
rating
systems
automated
reports
providing
real-time
performance
aligning
Sustainable
Development
Goals
(SDGs).
Findings
results
demonstrate
between
higher
ESG
scores
lower
probability
default
(PD),
showcasing
benefits
practices.
Trained
assessors
tools
enhance
transparency,
accountability
decision-making
SMEs.
Originality/value
advances
literature
on
transformation
emphasizing
practical
impact
AI
SMEs’
reporting.
uniquely
examines
link
stability.
Язык: Английский
Underlying logics of SMEs’ attitudes to sustainability reporting: evidence from a post-communist country
Management Decision,
Год журнала:
2025,
Номер
unknown
Опубликована: Апрель 16, 2025
Purpose
We
aim
to
investigate
the
underlying
logics
of
small
and
medium-sized
enterprises’
(SMEs’)
attitudes
toward
sustainability
reporting
(SR)
in
a
post-communist
country,
namely
Romania.
Design/methodology/approach
survey
accountants
as
key
actors
SMEs
mobilize
an
institutional
perspective
explore
how
deal
with
perceived
significant
shifts
occurring
arrival
SR.
employ
convenience
purposive
(nonprobability)
sampling
identify
respondents
analyze
271
answers
received
June
2024
from
experienced
(187)
junior
(84)
Romanian
SME
accountants.
Findings
find
that
legal
tax-related
factors,
followed
by
SR
expertise
accounting
infrastructure,
are
important
enablers
of,
barriers
to,
SMEs.
Accounting
professionals
begin
see
role
for
themselves
SR,
but
different
degrees.
This
diversity
is
explained
through
co-existence
profit
efficiency,
sustainability,
regulatory
compliance
(state)
various
also
show
influence
state
logic
on
relationship
between
logics,
often
considered
being
competition.
Research
limitations/implications
only
one
which
may
limit
transferability
our
findings
other
settings.
Additional
limitations
stem
research
method
employed,
surveys
measure
perception
lieu
actual
organizational
practices.
Originality/value
Through
chosen
setting,
we
respond
calls
contextualize
move
away
West.
in-depth
study
intended
inform
literature
insights
under-researched
setting.
Язык: Английский
Sustainability reporting regulation: hypes, myths and reflections
Management Decision,
Год журнала:
2025,
Номер
unknown
Опубликована: Май 10, 2025
Purpose
The
corporate
sustainability
reporting
directive
(CSRD)
and
other
mandatory
disclosure
requirements
are
reshaping
practices
to
enhance
transparency.
However,
like
any
change
or
innovation,
they
create
shared
expectations
before
their
practical
effects
evident.
This
paper
examines
these
by
unveiling
the
potential
hypes
myths
that
new
regulation
may
induce
reflecting
on
implications
for
research
practice.
Design/methodology/approach
study
employs
duality
between
reflect
some
surrounding
requirements.
It
builds
arguments
at
a
normative
level,
drawing
from
academic
literature
examples.
Findings
CSRD
regulations
generated
turned
into
four
main
can
likely
spread
alongside
them.
unveils
addresses
them
discussing
costs
of
implementing
reporting,
particularly
small
medium-sized
enterprises
(SMEs),
effect
green
hushing
information
completeness,
shift
social
responsibility
legal
accountability
assurance
in
reporting.
Originality/value
offers
unique
perspective
sustainability,
shedding
light
misinterpretations
associated
with
implementation
influence
within
both
large
companies
SMEs.
contributes
practice
exploring
open
points
understanding
debate
impacts
transparency
behaviour.
Язык: Английский
A T-Shaped Perspective for Building Holistic Sustainability Reporting in the Digital Era
Опубликована: Май 12, 2025
In
the
last
three
decades,
increasing
attention
around
sustainability
has
stimulated
several
international
debates
about
topic
of
performance
measurement
approaches.
With
aim
conceptually
addressing
multiple
challenges
behind
measurement,
paper
explores
how
recent
reporting
regulations,
particularly
Corporate
Sustainability
Reporting
Directive
can
foster
a
holistic
approach.
Thanks
to
support
provided
by
T-Shaped
logic
and
Systems-Thinking
approach,
conceptual
model
is
proposed
analyse
role,
condition,
contribution
ongoing
digital
transition
on
management
measurement.
Reflections
herein
provide
insights
for
researchers,
professionals,
policymakers
integrating
specialized
skills
with
broader
capabilities
better
capture
contextual
subjective
dimensions
sustainability.
The
originality
lies
in
proposing
an
innovative
framework
bridging
competences
inter-
multidisciplinary
reporting.
Язык: Английский
Integrated reporting and the Corporate Sustainability Reporting Directive: bridging the gap or growing apart?
Management Decision,
Год журнала:
2025,
Номер
unknown
Опубликована: Май 16, 2025
Purpose
This
study
aims
to
examine,
through
the
lens
of
legitimacy
theory,
compliance
integrated
reports
–
prepared
according
framework
prior
introduction
Corporate
Sustainability
Reporting
Directive
(CSRD)
with
European
Standards
(ESRS).
Additionally,
it
seeks
assess
impact
firm
size
and
industry
environmental
sensitivity
on
this
level
compliance.
Design/methodology/approach
employs
manual
content
analysis
evaluate
ESRS
disclosure
requirements.
Using
a
sample
166
Union
companies
that
published
an
report
in
2023,
levels
are
assessed
by
systematically
coding
presence
or
absence
required
information
each
report.
linear
regression
model
is
used
examine
Findings
The
results
reveal
relatively
low
average
ESRS.
They
also
demonstrate
positive
effect
levels.
Thus,
larger
those
operating
environmentally
sensitive
industries
more
likely
align
their
Originality/value
makes
significant
contribution
literature
addressing
gap
between
current
reporting
practices
based
<IR>
detailed
requirements
introduced
CSRD.
It
provides
some
first
empirical
evidence
expands
knowledge
factors
influencing
level.
Furthermore,
extends
application
framing
as
strategic
response
evolving
regulatory
expectations.
Язык: Английский
Do SMEs have an ESG communication strategy? Exploring the quality and influencing factors of voluntary ESG disclosures using web‐based and annual report channels
Business Strategy and the Environment,
Год журнала:
2024,
Номер
unknown
Опубликована: Ноя. 10, 2024
Abstract
This
paper
evaluates
the
influencing
factors
and
disparities
between
web‐based
annual
report
channels
for
environmental,
social
governance
(ESG)
disclosures
by
small
medium‐sized
enterprises
(SMEs).
In
contrast
to
prevalent
use
of
case‐studies
in
context
SMEs,
a
quantitative
study
was
conducted
performing
content
analysis
websites
reports
100
manufacturing
SMEs
Italy.
Based
on
collected
evidence,
exhibited
higher
level
compared
reports.
These
disclosure
appear
be
independent
each
other,
with
financial
resources
significantly
quality
(i.e.
profitability
as
proxy)
size
impacting
information
available
turnover
proxy).
Both
may
explained
resource‐based
view,
while
agency
characteristics
(such
having
Big
Four
external
auditor
or
board
size)
have
relevant
effect
overall
voluntary
ESG
score.
Язык: Английский
How Has the COVID‐19 Crisis Affected the Link Between ESG Disclosure and Firm Value? A Two‐Level Analysis of European Listed Companies
Business Ethics the Environment & Responsibility,
Год журнала:
2024,
Номер
unknown
Опубликована: Дек. 16, 2024
ABSTRACT
This
paper
examines
the
impact
of
environmental,
social
and
governance
(ESG)
disclosure
scores
on
firm
value
European
listed
companies
before,
during
after
COVID‐19
pandemic.
Using
a
two‐level
model
unique
dataset
264
multinational
firms
covering
period
2019–2022,
we
find
negative
relationship
between
ESG
value.
Nevertheless,
effect
environmental
disappears
crisis,
returns
recovery
period.
Almost
all
empirical
studies
to
date
have
found
inverse
effect,
suggesting
that
even
though
transparency
can
improve
reputation,
it
also
damage
reduce
We
show
firm‐specific
factors
remain
biggest
source
variability
in
value,
crisis.
Thus,
this
contributes
existing
literature
by
may
vary
depending
economic
financial
context
which
operate.
More
specifically,
shows
benefits
disclosure,
namely
reduction
agency
costs,
stakeholder
trust,
legitimacy,
are
expected
increase
not
predicted
crisis
context.
Consequently,
these
findings
provide
both
an
theoretical
contribution
theory,
signal
legitimacy
theory.
Язык: Английский