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Sustainability Transformation: Research and Innovation Network for Quality Information, Better Sustainability Reporting Practices and Business Resilience

Project description

Cultural and contextual factors in sustainability reporting

Sustainability reporting is crucial for corporate responsibility, as it involves organisations disclosing their environmental, social, and governance (ESG) performance to stakeholders. Recent EU legislative changes aim to make ESG disclosure mandatory, reflecting efforts to address climate change and social inequalities. Collaboration among researchers, policymakers, and practitioners is essential for driving progress. Supported by the Marie Skłodowska-Curie Actions programme, the STAR project will establish a research network to understand how cultural and contextual factors shape sustainability reporting practices, specifically regarding corporate disclosure of ESG risks and opportunities. The project will examine the cultural barriers and enablers that impact non-financial disclosures related to ESG matters and develop interdisciplinary models that incorporate culturally sensitive information to improve sustainability reporting practices.

Objective

Sustainability reporting is a critical component of corporate responsibility and accountability in today's business landscape. It involves the disclosure of an organization's environmental, social, and governance (ESG) performance to various stakeholders, including investors, customers, employees, and the public.
To increase scrutiny of businesses’ sustainability performance and strategy, current legislative changes endorsed by the EC emphasize the shift from voluntary to mandatory ESG disclosure as a world effort to address climate change and social inequalities by having the same referential framework for sustainability information. Thus, researchers, policymakers, and practitioners should collaborate to drive progress in this critical area.
Our proposal aims to create a transnational, cross-sectoral and interdisciplinary research network aiming to design and provide a comprehensive understanding of how cultural and contextual factors shape sustainability reporting practices i.e. corporate disclosure on ESG risks and opportunities. The research objectives are:
O1. Investigate the cultural barriers and identify cultural enablers that facilitate high-quality non-financial disclosures of ESG–related matters.
O2. Systematically collect and analyze the quality of information toward a deeper understanding of the intricate interplay between cultural, regional, and industrial factors in sustainability reporting practices.
O3. Define cutting-edge interdisciplinary models with culturally sensitive information and promote effective disclosure strategies for better sustainability reporting practices.
The STAR project will move beyond the current debate over the quality of sustainability data and information and put forward robust research combining international, interdisciplinary and intersectoral collaboration to develop more effective and culturally sensitive reporting strategies as key means for greater transparency, accountability, and business resilience.

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Programme(s)

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Topic(s)

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HORIZON-TMA-MSCA-SE - HORIZON TMA MSCA Staff Exchanges

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Call for proposal

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(opens in new window) HORIZON-MSCA-2023-SE-01

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Coordinator

UNIVERSITATEA NATIONALA DE STIINTASI TEHNOLOGIE POLITEHNICA BUCURESTI
Net EU contribution

Net EU financial contribution. The sum of money that the participant receives, deducted by the EU contribution to its linked third party. It considers the distribution of the EU financial contribution between direct beneficiaries of the project and other types of participants, like third-party participants.

€ 174 800,00
Address
BD SPLAIUL INDEPENDENTEI 313
060042 BUCURESTI
Romania

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Region
Macroregiunea Trei Bucureşti-Ilfov Bucureşti
Activity type
Higher or Secondary Education Establishments
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Total cost

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Participants (10)

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