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The introduction of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) represents a major transformation in sustainability reporting in the European Union. A key innovation of the ESRS framework is the concept of double materiality, which requires companies to disclose both the financial implications of sustainability issues and their impacts on society and the environment. This study investigates how European companies operationalize double materiali...

The introduction of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) has fundamentally transformed sustainability reporting in the European Union. Corporate sustainability disclosures are shifting from largely voluntary practices toward a standardized and assurance-oriented reporting framework aimed at improving transparency, comparability and decision usefulness of ESG information. Despite these regulatory developments, the evaluation of sustainabi...