For the sake of nature – a study on biodiversity reporting by Dutch listed companies
As the attention for climate change has grown in recent years, the topic of biodiversity loss has become increasingly relevant. The importance of biodiversity is reflected in the requirements stated in the Corporate Sustainability Reporting Directive (2022). 2024 is the year in which CSRD and ESRS a...
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| Format: | Article |
| Language: | English |
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Pensoft
2024-11-01
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| Series: | MAB |
| Online Access: | https://mab-online.nl/article/138230/download/pdf/ |
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| _version_ | 1850265753546129408 |
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| author | Karen Maas Thomas Thijssens Kavita Nandram |
| author_facet | Karen Maas Thomas Thijssens Kavita Nandram |
| author_sort | Karen Maas |
| collection | DOAJ |
| description | As the attention for climate change has grown in recent years, the topic of biodiversity loss has become increasingly relevant. The importance of biodiversity is reflected in the requirements stated in the Corporate Sustainability Reporting Directive (2022). 2024 is the year in which CSRD and ESRS are effective, implying that the first reports that must be compliant (by large listed companies) will be published in 2025. This article reflects on how and to what extent Dutch large listed companies already address the topic of biodiversity in their annual reports one year before they must comply with the CSRD (2024). Our research shows that many companies are aware of biodiversity issues. However, many companies have to further specify their policy, strategy, actions and targets by next year. |
| format | Article |
| id | doaj-art-f6efdd4fae7c4b0bb22ceed0fcf7b6ae |
| institution | OA Journals |
| issn | 2543-1684 |
| language | English |
| publishDate | 2024-11-01 |
| publisher | Pensoft |
| record_format | Article |
| series | MAB |
| spelling | doaj-art-f6efdd4fae7c4b0bb22ceed0fcf7b6ae2025-08-20T01:54:20ZengPensoftMAB2543-16842024-11-0198632533810.5117/mab.98.138230138230For the sake of nature – a study on biodiversity reporting by Dutch listed companiesKaren Maas0Thomas Thijssens1Kavita Nandram2Erasmus Universiteit RotterdamOpen UniversityUniversity of AmsterdamAs the attention for climate change has grown in recent years, the topic of biodiversity loss has become increasingly relevant. The importance of biodiversity is reflected in the requirements stated in the Corporate Sustainability Reporting Directive (2022). 2024 is the year in which CSRD and ESRS are effective, implying that the first reports that must be compliant (by large listed companies) will be published in 2025. This article reflects on how and to what extent Dutch large listed companies already address the topic of biodiversity in their annual reports one year before they must comply with the CSRD (2024). Our research shows that many companies are aware of biodiversity issues. However, many companies have to further specify their policy, strategy, actions and targets by next year.https://mab-online.nl/article/138230/download/pdf/ |
| spellingShingle | Karen Maas Thomas Thijssens Kavita Nandram For the sake of nature – a study on biodiversity reporting by Dutch listed companies MAB |
| title | For the sake of nature – a study on biodiversity reporting by Dutch listed companies |
| title_full | For the sake of nature – a study on biodiversity reporting by Dutch listed companies |
| title_fullStr | For the sake of nature – a study on biodiversity reporting by Dutch listed companies |
| title_full_unstemmed | For the sake of nature – a study on biodiversity reporting by Dutch listed companies |
| title_short | For the sake of nature – a study on biodiversity reporting by Dutch listed companies |
| title_sort | for the sake of nature a study on biodiversity reporting by dutch listed companies |
| url | https://mab-online.nl/article/138230/download/pdf/ |
| work_keys_str_mv | AT karenmaas forthesakeofnatureastudyonbiodiversityreportingbydutchlistedcompanies AT thomasthijssens forthesakeofnatureastudyonbiodiversityreportingbydutchlistedcompanies AT kavitanandram forthesakeofnatureastudyonbiodiversityreportingbydutchlistedcompanies |