Transparency for Sustainability
Tutorinnen: Catherina Hauschildt und Lisa Lüttke
Supervising subject area: Prof. Dr. Joachim Gassen, Institut für Rechnungswesen und Wirtschaftsprüfung, Humboldt-Universität zu Berlin
Companies signal their sustainability efforts to society in many ways. If the information from sustainability reports corresponds to reality, we would have to observe reduced CO2 emissions at the country level. But can we actually detect this? Can corporate reporting transparency have an impact on CO2 emissions at the country level in the EU? We set out to answer this question together by starting with the biochemical breakdown of the carbon footprint and systematically working through the aspects of reporting transparency. We created a research blog to record our findings. We were accompanied along the way by various experts from the fields of physics, economics and computer science.