While the costs associated with sustainability reporting are relatively easy to quantify and feed directly into public debates, the potential medium- to long-term benefits that reporting can unlock are difficult to grasp for most decision-makers within companies.
With this study, we address precisely this gap by making the added value of sustainability reporting for companies more tangible, using concrete examples from corporate practice. We show what kinds of transformation processes can be set in motion through reporting and under which conditions financial value can arise. In doing so, we aim to contribute to the political, economic, and societal debate on the future of sustainability reporting, offering concrete examples that make the benefits more visible and outline the pathways through which companies can unlock them.
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