This study is part of the Sustainability Reporting Navigator, an open-science initiative hosted by LMU Munich, the University of Cologne, and Goethe University.
Contact: Victor Wagner (LMU München, victor.wagner@lmu.de)
The European Union's Corporate Sustainability Reporting Directive (CSRD) introduced new requirements for how companies disclose sustainability information. This includes a more standardized reporting format and a greater volume of disclosures.
Our goal is to understand how users process and assess sustainability reports under these new requirements. We’re particularly interested in how people extract and evaluate environmental performance indicators.
As an evidence-based, scientifically informed open-science platform, data generated by–and on–the Sustainability Reporting Navigator (SRN) may be used for scientific studies. By accepting these terms and conditions, you agree to participate in an academic study on how users process firms’ sustainability reporting.
As part of this study, you will collect information on firms' reporting practices ("sustainability data"). In doing so, we evaluate how you are entering data, what types of reports are easier to evaluate, which data points might cause researchers to disagree, and which personal characteristics might influence processing reports. Participating in this study is voluntary.
The resulting data ("study data") will be used for research purposes only ("research data"). The study data is anonymous, meaning neither your name, nor your email, nor any other identifying information will be stored alongside the study data. The study data will be kept only as long as necessary to conduct the analyses. Your personal information, your responses and our study data will remain strictly confidential and any results we report will not contain any identifying information. All data will be held securely at the LMU Munich and will be safely encrypted.
For any questions, contact Victor Wagner (victor.wagner@lmu.de) or the LMU Munich Data Protection Officer (Dr. Marco Wehling, https://www.lmu.de/datenschutz).
This study has received approval from the Ethics Committee of the LMU Munich School of Management under the number ETH-SOM-007, as it involves minimal risk for the participants. Because personal data are never linked to identifying information, data-privacy risks are also minimal.
If you have any questions, complaints, or concerns about this research, its procedures, risks and benefits, please reach out to:
Victor Wagner
LMU Munich School of Management
victor.wagner@lmu.de