𝗕𝗮𝗰𝗸 𝘁𝗼 𝗯𝗮𝘀𝗶𝗰𝘀: 𝗮 𝗰𝗼𝗺𝗽𝗿𝗲𝗵𝗲𝗻𝘀𝗶𝘃𝗲 𝗺𝗮𝗽𝗽𝗶𝗻𝗴 𝗯𝗲𝘁𝘄𝗲𝗲𝗻 𝗘𝗦𝗥𝗦 𝗮𝗻𝗱 𝘁𝗵𝗲 𝗦𝗗𝗚𝘀

Guest blog Anna Trojak: Advancing open sustainability knowledge | ESRS • EU Taxonomy • Human Rights • Supply Chain Due Diligence •  Green Skills | Finance & Sustainability Reporting

𝗕𝗮𝗰𝗸 𝘁𝗼 𝗯𝗮𝘀𝗶𝗰𝘀: 𝗮 𝗰𝗼𝗺𝗽𝗿𝗲𝗵𝗲𝗻𝘀𝗶𝘃𝗲 𝗺𝗮𝗽𝗽𝗶𝗻𝗴 𝗯𝗲𝘁𝘄𝗲𝗲𝗻 𝗘𝗦𝗥𝗦 𝗮𝗻𝗱 𝘁𝗵𝗲 𝗦𝗗𝗚𝘀.

A group of researchers at the Bucharest University of Economic Studies systematically connected every quantitative ESRS datapoint to UN Sustainable Development Goals. The paper includes the complete mapping as supplementary material.

This matters because in today’s ESRS obsession we often forget that it is a framework within a framework and should connect to it at the end of the day. This research anchors actual ESRS performance data to SDG claims.

𝗪𝗵𝗮𝘁 𝘁𝗵𝗲 𝗿𝗲𝘀𝗲𝗮𝗿𝗰𝗵 𝗰𝗼𝘃𝗲𝗿𝘀:
• Systematic mapping of 1,144 ESRS disclosure requirements to all 17 SDGs and 169 targets
• Triple-way matching connecting ESRS to GRI to SDGs
• Assessment of whether each indicator makes a positive or negative contribution to specific goals
• Validation testing with 20 large European companies across different sectors

𝗞𝗲𝘆 𝗳𝗶𝗻𝗱𝗶𝗻𝗴𝘀:
• ESRS coverage is uneven. SDG 13 (Climate Action) dominates with 27.4% of total mappings. SDGs 2, 4, 11, and 17 get minimal coverage.
• The mapping shows ESRS focuses on measuring harm reduction more than positive impact. 47% of indicators have potentially negative contributions to SDGs.
• ESRS E1 (Climate) connects to 13 different SDGs. This is the most comprehensive standard for SDG reporting.
• When tested on actual company data, the pattern holds. Companies disclose most on SDGs 8, 12, and 13. SDGs 2, 4, 11, and 17 remain underrepresented in practice.
• Many companies report data that shows no actual improvement year over year. The research found organizations prefer disclosures that demonstrate no SDG contribution rather than tracking measurable progress.

The research demonstrates that ESRS disclosures already capture most SDG-relevant information. The gap is not data availability but rather connecting what companies already report to SDG language.

The complete mapping database is available as supplementary material in the published paper, all relevant links below.

𝗩𝗮𝗹𝘂𝗮𝗯𝗹𝗲 𝗿𝗲𝗮𝗱 𝗳𝗼𝗿:
• Anyone working on ESRS implementation who needs to demonstrate SDG alignment
• Organizations preparing 2025 and 2026 reports facing pressure to communicate SDG contributions
• Analysts evaluating whether corporate SDG claims reflect actual performance
• Standard setters identifying which SDGs need better coverage in future ESRS revisions

Voicu Dan Dragomir Madalina Dumitru Adriana Dutescu Irena Jindrichovska Madalina Perevoznic

🔗 𝗟𝗶𝗻𝗸 𝘁𝗼 𝘄𝗲𝗯𝘀𝗶𝘁𝗲: https://lnkd.in/e2HVgZB5
🔗 𝗟𝗶𝗻𝗸 𝘁𝗼 𝗱𝗮𝘁𝗮𝘀𝗲𝘁: https://lnkd.in/egKa5Qzv