Sustainability Insights

A Curated Reference Point for Research and Evidence on the ESRS Implementation

2026-01-26

ESRS
SRN
Transparency

Including the insights provided by Juppe et al.'s recent paper "CSRD-Berichterstattung im Ländervergleich: Auswirkungen unterschiedlicher Umsetzungsgrade auf die Nachhaltigkeitsberichterstattung", the SRN has created a curated overview of key studies on ESRS implementation, summarising the countries analyzed, the study's focus areas and the links to the underlying publications. It enables users to quickly identify relevant evidence across countries and topics, while highlighting areas of convergence and divergence in early ESRS reporting practice. The table is designed to aid both in analysis and in targeted follow-up on specific implementation aspects. The table is available for download below. Some of the referenced papers and studies are only available in German.

To access to the table, click the link below:
https://docs.google.com/spreadsheets/d/1oqjKLgpiCLhFLMN_3p0X4AzwqwbsSVFhOZdTiVFBJVc/edit?usp=sharing

If you know of more studies, feel free to contact us via LinkedIn or our Contact form.

To read the paper by Juppe et al. click the following link (German version only):

https://www.juris.de/jportal/nav/news-abstracts/jaktuell-kor-2026-1-003-15.jsp