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About
Sustainability reporting is complementing traditional financial reporting as the second pillar of corporate reporting that informs stakeholders not only about company value but also a company's impact on people and planet.
We envision a situation where (a) firms have full transparency about relevant reporting requirements they need to apply and (b) stakeholders have full transparency about firms' sustainability-related performance.
We see our mission as building and maintaining an open-source repository of relevant sustainability-related reporting requirements that allows easy comparison across various sets of requirements (anchoring on ESRS) and (self-)assessment of readiness/compliance, as well as flexible analysis of sustainability-related transparency and disclosure compliance for a broad set of firms. Once established and operating in the public domain, the SRN can be deployed to collect practically and academically relevant data from its users.
TRR 266 Accounting for Transparency
The Sustainability Reporting Navigator is part of and funded by the TRR 266 Accounting for Transparency. 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.
