Despite the Omnibus measures, large European companies are challenged to prepare and issue a sustainability report every year. Important aspects that they will have to include in such a report are the materiality analysis and the scope of their value chain. Both aspects will have a major influence on the quantity and quality of the information to be published. As assurance of the sustainability report will remain limited for a few more years, and therefore will not allow us to obtain an expert opinion on it, it is important for researchers to analyse what companies report and in what depth. In the absence of reasonable verification, greenwashing practices threaten the credibility of these reports. Many companies are making enormous efforts to provide quality information in sufficient quantity for stakeholder decision-making. A loss of credibility or usefulness of these reports would cause definite damage to these companies.
Analysis of the regulation, Study of the previous research and evidence, elaboration of a database with companies.
- Understanding the regulatory framework
- Comprehension of the sustainability reporting practices in the European Union.
- Learning quantitative and qualitative methodologies for researching in this area
- Working in teams
- Critical analysis of the reports.
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