๐๐ฎ๐ฐ๐ธ ๐๐ผ ๐ฏ๐ฎ๐๐ถ๐ฐ๐: ๐ฎ ๐ฐ๐ผ๐บ๐ฝ๐ฟ๐ฒ๐ต๐ฒ๐ป๐๐ถ๐๐ฒ ๐บ๐ฎ๐ฝ๐ฝ๐ถ๐ป๐ด ๐ฏ๐ฒ๐๐๐ฒ๐ฒ๐ป ๐๐ฆ๐ฅ๐ฆ ๐ฎ๐ป๐ฑ ๐๐ต๐ฒ ๐ฆ๐๐๐
Guest blog Anna Trojak: Advancing open sustainability knowledge | ESRS • EU Taxonomy • Human Rights • Supply Chain Due Diligence • Green Skills | Finance & Sustainability Reporting ๐๐ฎ๐ฐ๐ธ ๐๐ผ ๐ฏ๐ฎ๐๐ถ๐ฐ๐: ๐ฎ ๐ฐ๐ผ๐บ๐ฝ๐ฟ๐ฒ๐ต๐ฒ๐ป๐๐ถ๐๐ฒ ๐บ๐ฎ๐ฝ๐ฝ๐ถ๐ป๐ด ๐ฏ๐ฒ๐๐๐ฒ๐ฒ๐ป ๐๐ฆ๐ฅ๐ฆ ๐ฎ๐ป๐ฑ ๐๐ต๐ฒ ๐ฆ๐๐๐. 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. ๐ช๐ต๐ฎ๐ ๐๐ต๐ฒ ๐ฟ๐ฒ๐๐ฒ๐ฎ๐ฟ๐ฐ๐ต ๐ฐ๐ผ๐๐ฒ๐ฟ๐: • 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 ...