Assessing contributions to the UN Sustainable Development Goals through the European Sustainability Reporting Standards: comprehensive mapping and digital integration

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F26%3A10152854" target="_blank" >RIV/26482789:_____/26:10152854 - isvavai.cz</a>

Result on the web

<a href="https://www.nature.com/articles/s41599-025-06485-1" target="_blank" >https://www.nature.com/articles/s41599-025-06485-1</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1057/s41599-025-06485-1" target="_blank" >10.1057/s41599-025-06485-1</a>

Result language

angličtina

Original language name

Assessing contributions to the UN Sustainable Development Goals through the European Sustainability Reporting Standards: comprehensive mapping and digital integration

Original language description

This article explores the role of the Corporate Sustainability Reporting Directive 2022/2464(CSRD) and the European Sustainability Reporting Standards (ESRS) in enabling contributionstoward the United Nations Sustainable Development Goals (UN SDGs). The objective is topresent and test a mapping tool for assessing corporate contributions to the SDGs, based onthe European Sustainability Reporting Standards (ESRS). By selecting the quantitative datapointindicators from the ESRS, we create a point-by-point triple-way matching (ESRS→GRI→SDG) between the ESRS, GRI and SDGs. Moreover, we include the EU Taxonomyindicators (Regulation 852/2020) into this mapping. A Microsoft Access application wasdeveloped as a practical mapping instrument to assess corporate contributions to the SDGs,automate the connections between ESRS indicators and SDGs, and improve the transparencyand comparability of sustainability reporting. This tool was tested for a sample of 20 largeEuropean companies, from different sectors. The results show that the companies’ disclosuresfollow the pattern of the ESRS datapoints contributions to the SDGs: SDGs 8, 12, and13 dominate indicators and disclosures, while SDGs 2, 4, 11, and 17 remain underrepresented.The original contribution is a database of ESRS data points and EU Taxonomy ratios linked toeach SDG and clarifying the contributions to sustainable development. We show how eachESRS standard contributes to SDG reporting, and which are the disclosure gaps that need tobe addressed by the standard-setter EFRAG.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50204 - Business and management

Project

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Continuities

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Publication year

2026

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Humanities &amp; Social Sciences Communications

ISSN

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e-ISSN

2662-9992

Volume of the periodical

13

Issue of the periodical within the volume

1

Country of publishing house

GB - UNITED KINGDOM

Number of pages

18

Pages from-to

1-18

UT code for WoS article

001687678400002

EID of the result in the Scopus database

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