Publicação
Exploring materiality disclosure transparency in sustainability reporting - evidence from companies with different levels of sustainability and other company characteristics
| Resumo: | 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. |
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| Autores principais: | Peter, Carolin Noa Sophie |
| Assunto: | Sustainability reporting Materiality Transparency Sustainability Csrd |
| Ano: | 2024 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade Nova de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório Institucional da UNL |
| Resumo: | 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. |
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