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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2026

Kód důvěrnosti údajů

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

Název periodika

Humanities &amp; Social Sciences Communications

ISSN

—

e-ISSN

2662-9992

Svazek periodika

13

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

18

Strana od-do

1-18

Kód UT WoS článku

001687678400002

EID výsledku v databázi Scopus

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