Sustainability Insights
SRN at the EAA-EFRAG-ISSB Education Workshop
- Thorsten Sellhorn
- SRN
- EFRAG
- ISSB
On 13 January 2026, the SRN was presented by Professor Sellhorn at the EAA-EFRAG-ISSB Sustainability Reporting Standards Education Workshop hosted by the Frankfurt School of Finance & Management.
The session highlighted how the Sustainability Reporting Navigator supports sustainability reporting education by enabling students and instructors to work directly with real sustainability reports, relevant standards, and comparable data points - bridging the needs of capital market decision making (financial materiality) with transparency about impacts on people and the planet (impact materiality).
The presentation also showcased the SRN's role as a practice-oriented learning infrastructure: the SRN is embedded across accounting curricula to help students develop the skills required to interpret disclosures, assess data quality, and connect sustainability information to reporting, valuation, and governance questions. Looking ahead, the SRN's roadmap expands beyond identifying whether firms disclose ESG datapoints (transparency) toward capturing the values of key indicators (performance), alongside a continued focus on data quality - supported by student involvement in manual verification of AI-extracted data points.
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The presentation can also be downloaded, if you are logged in to your SRN profile.