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The effect of the corporate sustainability reporting directive on impact measurement in large manufacturing corporations
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Resumo(s)
The CSRD mandates ESG transparency for approximately 60,000 companies. This study
examines its potential to advance impact-based corporate accountability through literature
review and in-depth expert interviews. While existing research emphasizes the need for
transparency, practical guidance on designing and implementing data methodologies is limited.
Discussing frameworks like Doughnut Economics and Impact Valuation, it finds the CSRD
effective for reporting but less suited as a strategic tool. Impact measurement extends beyond
compliance, informing strategic decisions. Still emerging, clear guidelines, performance-based
mechanisms, and collaborative ESG understanding enable credible impact measurement. The
research offers policymakers and practitioners actionable insights for an optimal methodology.
Descrição
Palavras-chave
CSRD Impact measurement ESG controlling Sustainable finance Value balancing alliance Strategic transformation Sustainable development