Mapping the UN Sustainable Development Goals to the European Sustainability Reporting Standards

Published: 18 September 2024| Version 1 | DOI: 10.17632/k8sgs7fkvm.1
Contributors:
Voicu Dragomir,
,
,

Description

We select the quantitative data point indicators from the European Sustainability Reporting Standards (ESRS) and we create a point-by-point mapping between the ESRS and the SDGs, partly using the methodological instruments provided by the GRI Standards (which are ESRS-compatible). We also include the EU Taxonomy indicators (Regulation 852/2020) into this mapping. The result of this process is a database of ESRS data points and EU Taxonomy ratios pointing to each SDG and clarifying the contributions to sustainable development.

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Categories

Sustainability, European Union, Environmental Reporting, Corporate Social Responsibility Reporting, Corporate Sustainability Reporting, Sustainable Development Goals

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