I have now completed and compiled two key pieces of work for my academic paper.
The paper’s working title is ” Corporate Sustainablity Reporting – Moving beyond Greenwashing “.
The first task was to review the sustainability reporting rules coming from the Corporate Sustainability Reporting Directive ( CSRD ) and to align them to the key EU climate change mitigation commitments. Notbably I included the EU’s Green Deal legistlation and the directional United Nations Sustainable Development goals ( SDGs) .
The second task was to look at what company’s CSRD compliant sustainability statements actually said and to check if these were (i) legally complaint to the reporting rules and (ii) if the content mean fully addresses the EU’s overall climate commitments in theIr interpretation.
In the next 2 weeks I am using this completed work to pull together a report on my finding , my perspective on this and my proposal on what needs to come next . To add interest and a demonstration of the relevance of this work , last week the reporting standard issuing body (EFRAGS) shared draft proposals that would change the reporting guidelines for CSRD sustainability statements for the business finanical year 2027 . This is with the stated overreaching goal to maintain the competitiveness of European Businesses in the global market, under the Omnibus legislation mechanism. I am working through their proposals and will assess them against the work I have completed to date.