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Exploring materiality disclosure transparency in sustainability reporting - evidence from companies with different levels of sustainability and other company characteristics
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Resumo(s)
The EU regulatory environment on sustainability reporting is in need to eliminate its
deficiencies to enable the EU’s envisaged green transition. This research explores Materiality
Disclosure Transparency (MDT), in companies across different Levels of Sustainability,
Sustainability Reporting Standards, Industries and Regulatory Environments. Analyses of
CSRD-mandated companies' non-CSRD-governed reports reveals heterogeneous and on
average relatively low MDT, with no differences across Regulatory Environments or Industries.
Increased transparency was observed in reports using exclusively the GRI and in High Emission
companies. The study recommends unified and tightened regulations, along with a standardized
Sustainability Reporting Standard, to enhance MDT and improve report usability.
Descrição
Palavras-chave
Sustainability reporting Materiality Transparency Sustainability Csrd