The Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) require large companies to provide comprehensive information on their environmental performance, policies, targets and actions. At the same time, many of the affected companies are...

The research project "Cost allocation and incentive mechanisms for environmental, climate protection and resource conservation along global supply chains" (Project number 3722 14 101 0) commissioned by the German Environment Agency, analyses (dis)incentives for and barriers to the implementation...