Sustainability Reporting Navigator

The SRN is a platform to enable companies, researchers, and users of sustainability information easy comparison between companies and reporting standards. The platform is part of the Collaborative Research Center TRR 266 Accounting for Transparency – and jointly hosted and developed by Goethe University, University of Cologne and LMU Munich. Sustainability reporting is complementing traditional financial reporting as the second pillar of corporate reporting that informs stakeholders not only about company value but also a company's impact on people and planet. We envision a situation where (a) firms have full transparency about relevant reporting requirements they need to apply and (b) stakeholders have full transparency about firms' sustainability-related performance. We see our mission as building and maintaining an open-source repository of relevant sustainability-related reporting requirements that allows easy comparison across various sets of requirements (anchoring on ESRS) and (self-)assessment of readiness/compliance, as well as flexible analysis of sustainability-related transparency and disclosure compliance for a broad set of firms. The SRN can be deployed to collect practically and academically relevant data from its users.