News

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 is not sustainable’

Type: Research

Publication date: 6/23/2023

The way companies report on sustainability is not sustainable, states Professor of Corporate Reporting Michael Erkens in his inaugural lecture. “We need to work globally towards a unified framework for sustainability reporting, so that we can better compare companies' sustainability performance and efforts.”

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Paper on deregulating financial markets wins best paper award

Type: Research

Publication date: 6/1/2022

Prof. Dr. Michael Erkens and Prof. Dr. Ying Gan won the Best Paper Award at the American Accounting Association's Southeast Region Meeting in Orlando.

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