News

2 news articles

• Mandating company reporting won’t enhance transparency

  Type: Research

  Publication date: 7/3/2024

  The EU’s Directive 2014/95/EU requires large companies to disclose non-financial information related to environmental, social, and governance (ESG) matters in their annual reports. However, a recent study from Nyenrode Business University found that simply mandating reporting won’t guarantee enhanced transparency. In fact, the Directive's flexibility and weak enforcement make it less effective, and more costly, for companies that are not motivated to share detailed information.

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• Sustainability reporting: from exceptional to mainstream

  Type: Research

  Publication date: 3/8/2023

  Until a few years ago, corporate transparency about their activities and their impact on society and the environment was still exceptional and non-committal. However, sustainability reporting is now for many companies a mandatory part of accounting for what they do, and has become common good. René Orij, who recently was appointed as full professor at Nyenrode Business Universiteit, has conducted important research in this area.

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