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CSRD Adoption in the DAX40: ESG Reporting is Coming of Age
Katharina Hombach, Maximilian A. Müller, Thorsten Sellhorn, Victor Wagner, and Lea Hagemeier present an exploratory analysis of the initial adoption of the European Sustainability Reporting Standards (ESRS) by leading EU firms in 2024. Focusing on DAX40 companies, the study benchmarks changes in report volume, disclosure topics, and adoption choices using a combination of manual and algorithmic methods, serving as a preview to the registered report “Targeting Transparency.”
Read articleCSRD Adoption in the EURO STOXX 50: ESG Reporting is Coming of Age
Katharina Hombach, Maximilian A. Müller, Thorsten Sellhorn, Victor Wagner, and Lea Hagemeier analyze the first-time adoption of ESRS in 2024 sustainability reports of EuroStoxx50 firms. Benchmarking against 2023 and financial reports, their mixed-method study offers early insights from the registered report “Targeting Transparency.”
Read articleTargeting 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 analyze the impact of mandatory European Sustainability Reporting Standards (ESRS) on corporate transparency. Their study examines transparency changes in ~1,000 EU firms compared to global and US peers, using granular data and a pre-committed research design to advance sustainability reporting research.
Read articleCSRD 2.0: getting the right data from the right companies
Katharina Hombach, Maximilian Müller, and Thorsten Sellhorn provide evidence-based recommendations to streamline the CSRD by focusing on impactful data and firms.
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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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