The Future of ESG Reporting

Klaus Rainer Kirchhoff (), Sönke Niefünd () and Julian von Pressentin ()
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Klaus Rainer Kirchhoff: Kirchhoff Consult AG
Sönke Niefünd: Merck Finck a Quintet Private Bank

Chapter Chapter 8 in ESG: Sustainability as a Strategic Success Factor, 2024, pp 83-88 from Springer

Abstract: Abstract This chapter examines the future of ESG reporting and the challenges it brings. It highlights the need for stronger standardization, particularly in light of the EU's introduction of the CSRD, and the role of technology in creating and distributing reports. Furthermore, it emphasizes the importance of employees and internal communication in ESG reporting. Despite advances in legislation and technology, the challenge remains to create a clear and honest picture of a company's sustainability profile and to avoid greenwashing.

Keywords: ESG Reporting; Sustainability Reporting; Standardization; CSRD; Technology; Employee Participation; Internal Communication; Greenwashing; EU; Artificial Intelligence; XBRL; ESAP (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-45831-7_8

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DOI: 10.1007/978-3-658-45831-7_8

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