Sustainability reporting and transitory environmental sustainability risks in manufacturing
This study critically examines sustainability reporting within Germany’s mechanical and plant engineering sector, focusing on the alignment with European Sustainability Reporting Standards (ESRS) and the disclosure of essential environmental metrics. Through a methodical assessment of 329 companies...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2025-12-01
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| Series: | International Journal of Sustainable Engineering |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/19397038.2025.2461565 |
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| author | Daniel Schneider Alexander Schüler Markus Woerle Dominik Schneider Niklas Eisold Gunther Reinhart |
| author_facet | Daniel Schneider Alexander Schüler Markus Woerle Dominik Schneider Niklas Eisold Gunther Reinhart |
| author_sort | Daniel Schneider |
| collection | DOAJ |
| description | This study critically examines sustainability reporting within Germany’s mechanical and plant engineering sector, focusing on the alignment with European Sustainability Reporting Standards (ESRS) and the disclosure of essential environmental metrics. Through a methodical assessment of 329 companies statistically representative for the sector, the research uncovers significant variations in reporting practices and a general shortfall in meeting ESRS requirements, especially in key environmental aspects. Methodologically, the research integrated a thorough analysis of public sustainability reports alongside a direct collection of data to evaluate the scope and depth of reporting. The findings reveal that while some companies are actively engaging in comprehensive sustainability reporting, a majority display considerable gaps, particularly in disclosing critical environmental information. This study highlights the need for enhanced transparency and robust reporting mechanisms to address and mitigate transitory environmental risks faced by the sector. By bridging these reporting gaps, companies could better align with regulatory expectations and stakeholder demands, thus safeguarding their operational viability and competitive edge in an increasingly regulated market. The insights gained underscore the challenges companies face in adapting to stringent sustainability standards, emphasising the strategic necessity of proactive engagement in sustainability reporting practices. |
| format | Article |
| id | doaj-art-42c0ee10224041318ee5272ca63c64b2 |
| institution | Kabale University |
| issn | 1939-7038 1939-7046 |
| language | English |
| publishDate | 2025-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | International Journal of Sustainable Engineering |
| spelling | doaj-art-42c0ee10224041318ee5272ca63c64b22025-02-01T01:37:47ZengTaylor & Francis GroupInternational Journal of Sustainable Engineering1939-70381939-70462025-12-0118110.1080/19397038.2025.2461565Sustainability reporting and transitory environmental sustainability risks in manufacturingDaniel Schneider0Alexander Schüler1Markus Woerle2Dominik Schneider3Niklas Eisold4Gunther Reinhart5TUM School of Engineering and Design, Institute for Machine Tools and Industrial Management (iwb), Technical University of Munich (TUM), Garching, GermanyTUM School of Engineering and Design, Institute for Machine Tools and Industrial Management (iwb), Technical University of Munich (TUM), Garching, GermanyTUM School of Engineering and Design, Institute for Machine Tools and Industrial Management (iwb), Technical University of Munich (TUM), Garching, GermanyFaculty of Law, Ludwig Maximilian University of Munich (LMU), Munich, GermanyCommerzbank AG, Group Risk Management, Frankfurt am Main, GermanyTUM School of Engineering and Design, Institute for Machine Tools and Industrial Management (iwb), Technical University of Munich (TUM), Garching, GermanyThis study critically examines sustainability reporting within Germany’s mechanical and plant engineering sector, focusing on the alignment with European Sustainability Reporting Standards (ESRS) and the disclosure of essential environmental metrics. Through a methodical assessment of 329 companies statistically representative for the sector, the research uncovers significant variations in reporting practices and a general shortfall in meeting ESRS requirements, especially in key environmental aspects. Methodologically, the research integrated a thorough analysis of public sustainability reports alongside a direct collection of data to evaluate the scope and depth of reporting. The findings reveal that while some companies are actively engaging in comprehensive sustainability reporting, a majority display considerable gaps, particularly in disclosing critical environmental information. This study highlights the need for enhanced transparency and robust reporting mechanisms to address and mitigate transitory environmental risks faced by the sector. By bridging these reporting gaps, companies could better align with regulatory expectations and stakeholder demands, thus safeguarding their operational viability and competitive edge in an increasingly regulated market. The insights gained underscore the challenges companies face in adapting to stringent sustainability standards, emphasising the strategic necessity of proactive engagement in sustainability reporting practices.https://www.tandfonline.com/doi/10.1080/19397038.2025.2461565Sustainability disclosureclimate riskCorporate Sustainability Reporting Directive (CSRD)small and medium-sized enterprises (SMEs) |
| spellingShingle | Daniel Schneider Alexander Schüler Markus Woerle Dominik Schneider Niklas Eisold Gunther Reinhart Sustainability reporting and transitory environmental sustainability risks in manufacturing International Journal of Sustainable Engineering Sustainability disclosure climate risk Corporate Sustainability Reporting Directive (CSRD) small and medium-sized enterprises (SMEs) |
| title | Sustainability reporting and transitory environmental sustainability risks in manufacturing |
| title_full | Sustainability reporting and transitory environmental sustainability risks in manufacturing |
| title_fullStr | Sustainability reporting and transitory environmental sustainability risks in manufacturing |
| title_full_unstemmed | Sustainability reporting and transitory environmental sustainability risks in manufacturing |
| title_short | Sustainability reporting and transitory environmental sustainability risks in manufacturing |
| title_sort | sustainability reporting and transitory environmental sustainability risks in manufacturing |
| topic | Sustainability disclosure climate risk Corporate Sustainability Reporting Directive (CSRD) small and medium-sized enterprises (SMEs) |
| url | https://www.tandfonline.com/doi/10.1080/19397038.2025.2461565 |
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