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European sustainability reporting standards: an assessment of requirements and preparedness of EU companies

2025-18Journal article Open access
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datacite.subject.fosEngenharia e Tecnologia::Engenharia do Ambiente
dc.contributor.authorLeal Filho, Walter
dc.contributor.authorWall, Tony
dc.contributor.authorWilliams, Kent Andrew
dc.contributor.authorDinis, Maria Alzira Pimenta
dc.contributor.authorFernandez Martin, Rosa Maria
dc.contributor.authorMazhar, Muhammad Usman
dc.contributor.authorGatto, Andrea
dc.date.accessioned2025-08-26T10:30:07Z
dc.date.available2025-08-26T10:30:07Z
dc.date.issued2025-18
dc.description.abstractThe newly released European Sustainability Reporting Standards (ESRS) are a distinctively holistic legal instrument designed to enhance the disclosure of the sustainability performance of companies across the European Union (EU). However, there is currently a lack of evidence as what the standards are and how prepared companies are to comply with the ESRS. Through an analysis of secondary sources for 20 EU companies, this study therefore aimed to identify the preparedness of EU-based companies. Results indicate that there is substantial variation in preparedness; larger firms exhibit higher levels of alignment with the ESRS, whereas small and medium-sized enterprises (SMEs) struggle with resource limitations and insufficient external support. This timely and unique study contributes novel insights into the variable preparedness of companies transitioning to new, EU-wide compliance standards, and the factors involved in large-scale implementation. Such insights provide direct implications for regional-level policy implementation.eng
dc.identifier.citationAPA7th: Leal Filho, W., Wall, T., Williams, K., Dinis, M. A. P., Martin, R. M. F., Mazhar, M., & Gatto, A. (2025). European Sustainability Reporting Standards: an assessment of requirements and preparedness of EU companies [Research article]. Journal of Environmental Management, 380, 1-9, Article 125008. https://doi.org/10.1016/j.jenvman.2025.125008
dc.identifier.doi10.1016/j.jenvman.2025.125008
dc.identifier.issn0301-4797
dc.identifier.urihttp://hdl.handle.net/10284/14523
dc.language.isoeng
dc.peerreviewedyes
dc.publisherElsevier BV
dc.relation.hasversionhttps://www.sciencedirect.com/science/article/pii/S0301479725009843
dc.relation.ispartofJournal of Environmental Management
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectEU
dc.subjectSustainability reporting
dc.subjectESRS
dc.subjectCSR
dc.subjectDisclosure
dc.subjectESG
dc.titleEuropean sustainability reporting standards: an assessment of requirements and preparedness of EU companieseng
dc.typejournal article
dspace.entity.typePublication
oaire.citation.titleJournal of Environmental Management
oaire.citation.volume380
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameLeal Filho
person.familyNameWall
person.familyNameWilliams
person.familyNameDinis
person.familyNameMazhar
person.familyNameGatto
person.givenNameWalter
person.givenNameTony
person.givenNameKent Andrew
person.givenNameMaria Alzira Pimenta
person.givenNameMuhammad Usman
person.givenNameAndrea
person.identifier0000000121351158
person.identifier493603
person.identifier.ciencia-idE01A-32E6-9A1C
person.identifier.ciencia-id4710-147D-FDAF
person.identifier.orcid0000-0002-1241-5225
person.identifier.orcid0000-0003-2334-3279
person.identifier.orcid0000-0002-0302-461X
person.identifier.orcid0000-0002-2198-6740
person.identifier.orcid0000-0003-2749-6408
person.identifier.orcid0000-0003-1005-3571
person.identifier.ridF-3309-2011
person.identifier.scopus-author-id6602389932
person.identifier.scopus-author-id55539804000
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