Autor(es): Daszkowski, Vivien Maria
Data: 2024
Identificador Persistente: http://hdl.handle.net/10362/206127
Origem: Repositório Institucional da UNL
Projeto/bolsa: info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UID/ECO/00124/2013/PT;
Assunto(s): Materiality analysis; Sustainability reporting; DAX 40; ESRS (European Sustainability Reporting Standards); Compliance assessment
This Work Project examines the state of the materiality analyses of DAX 40 companies regarding compliance with the requirements of the upcoming European Sustainability Reporting Standards (ESRS). The results of the content analysis show that, overall, the companies are prepared to varying degrees to report in accordance with the future reporting standards. While for some of the ESRS requirements there is already a commendable understanding and comprehensive implementation, notable gaps remain to be addressed. The findings offer valuable insights for academics, companies and regulators who need to navigate and shape the evolving landscape of sustainability reporting.
