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Featured News

A Discussion with Trellis: Lessons learned from 1,100 CSRD reports

Together with Trellis, a business sustainability media and events company, we discuss our analysis of 1,100+ early CSRD reports that shows sustainability disclosures are becoming longer, more standardized, and easier to benchmark.

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The Evolution of CSRD Reporting: Early Evidence from the first 100 2nd Year Reports

Sara Bormann, Ann-Kristin Großkopf, Lea Hagemeier, Katharina Hombach, Maximilian Müller and Victor Wagner analyzed early trends in the second year of CSRD reporting using the first 100 reports.

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Updated ESRS Revision Impact Analysis

Daniel Hamburger, Katharina Hombach, Maximilian Müller, Victor Wagner have updated their ESRS Revision Impact Analysis to reflect the changes added by EFRAG’s final technical advice to the European Commission.

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Research partnership with Climate+Tech on the Open Sustainability Analyst

Together with Climate+Tech, an AI Think-Tank on climate and resilience, we collaborate on the creation of the Open Sustainability Analyst, an open-source, AI-based report analysis tool.

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ESRS Revisions Impact Analysis

Sara Bormann, Daniel Hamburger, Katharina Hombach, Inga Elise Meringdal, Maximilian A. Müller and Victor Wagner analyse how the EFRAG revisions to the ESRS are going to impact companies. To find out how your company will be affected have a look at the impact analysis.

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Assessing Corporate Sustainability with Large Language Models: Evidence in Europe

Kerstin Forster, Lucas Keil, Victor Wagner, Maximilian A. Müller, Thorsten Sellhorn and Stefan Feuerriegel developed a machine learning framework to track ESG indicators of the European largest listed companies. Results show narrowing disclosure gaps, mixed environmental progress, stagnant social metrics and rising scope 2 emissions driven by increased reporting.

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Launch of the SRN Academy

We launched the SRN Academy, your new one-stop shop for sustainability-related education materials.

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Targeting transparency: early evidence on mandatory adoption of European sustainability reporting standards

Charlotte-Louisa Donau, Katharina Hombach, Inga Elise Meringdal, Maximilian A. Müller, Thorsten Sellhorn, and Victor Wagner analyse ESRS' impact on transparency by examining ~1,000 EU firms vs global peers, using granular data and a pre-committed design to advance research.

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About

The Sustainability Reporting Navigator contributes to the TRR 266 Accounting for Transparency and receives part of its funding from it. The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center funded by the German Research Foundation (Deutsche Forschungsgemeinschaft - DFG). The team of more than 100 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society. The researchers intend to help develop effective regulation for firm transparency and a transparent tax system.

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