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.
Fields of science (EuroSciVoc)
CORDIS classifies projects with EuroSciVoc, a multilingual taxonomy of fields of science, through a semi-automatic process based on NLP techniques. See: The European Science Vocabulary.
CORDIS classifies projects with EuroSciVoc, a multilingual taxonomy of fields of science, through a semi-automatic process based on NLP techniques. See: The European Science Vocabulary.
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Keywords
Project’s keywords as indicated by the project coordinator. Not to be confused with the EuroSciVoc taxonomy (Fields of science)
Project’s keywords as indicated by the project coordinator. Not to be confused with the EuroSciVoc taxonomy (Fields of science)
Programme(s)
Multi-annual funding programmes that define the EU’s priorities for research and innovation.
Multi-annual funding programmes that define the EU’s priorities for research and innovation.
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HORIZON.1.2 - Marie Skłodowska-Curie Actions (MSCA)
MAIN PROGRAMME
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Topic(s)
Calls for proposals are divided into topics. A topic defines a specific subject or area for which applicants can submit proposals. The description of a topic comprises its specific scope and the expected impact of the funded project.
Calls for proposals are divided into topics. A topic defines a specific subject or area for which applicants can submit proposals. The description of a topic comprises its specific scope and the expected impact of the funded project.
Funding Scheme
Funding scheme (or “Type of Action”) inside a programme with common features. It specifies: the scope of what is funded; the reimbursement rate; specific evaluation criteria to qualify for funding; and the use of simplified forms of costs like lump sums.
Funding scheme (or “Type of Action”) inside a programme with common features. It specifies: the scope of what is funded; the reimbursement rate; specific evaluation criteria to qualify for funding; and the use of simplified forms of costs like lump sums.
HORIZON-TMA-MSCA-SE - HORIZON TMA MSCA Staff Exchanges
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Call for proposal
Procedure for inviting applicants to submit project proposals, with the aim of receiving EU funding.
Procedure for inviting applicants to submit project proposals, with the aim of receiving EU funding.
(opens in new window) HORIZON-MSCA-2023-SE-01
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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.
060042 BUCURESTI
Romania
The total costs incurred by this organisation to participate in the project, including direct and indirect costs. This amount is a subset of the overall project budget.