In collaboration with the Department of Accounting & Reporting at the Vienna University of Economics and Business, led by Prof. Dr. Katrin Hummel, BDO Austria has conducted an empirical study to assess the current state of reporting obligations under the Corporate Sustainability Reporting Directive (CSRD) within the European Union. This research is particularly timely given the increasing calls for reducing bureaucratic complexity associated with the European Sustainability Reporting Standards (ESRS).
The study examines the sustainability disclosures of 1,000 companies across EU member states, analyzing the effects of the CSRD’s transposition into national legislation. Key focus areas include the length and level of detail of sustainability reports, as well as the identification of material sustainability topics.
The study examines the sustainability disclosures of 1,000 companies across EU member states, analyzing the effects of the CSRD’s transposition into national legislation. Key focus areas include the length and level of detail of sustainability reports, as well as the identification of material sustainability topics.
Matthias Hrinkow
As a third-party funded Prae Doc researcher at WU Vienna, Matthias Hrinkow serves as a vital link between academic research and practical application in the domain of sustainability reporting. Additionally, his certification as an expert in Sustainable Finance from the Frankfurt School of Finance and Management equips him with specialized expertise in green finance.Sanela Terko
Sanela Terko is a tax consultant and partner at BDO. She specializes in auditing and consulting in the area of sustainability management and reporting.Download
