Sustainability reporting and the introduction of ESRS Standards: analysis of the changes in the quality of environmental disclosure

This thesis has the aim of analysing the changes in the quality of environmental disclosure that occurred after the introduction of the ESRS Standards by the European Union. The quality of the sustainability reports is analysed through four indexes that investigate many aspects of the information reported, from the level of quantity to the accuracy and the management approach to sustainability. The first part of the thesis will deal with the concept of Sustainable Development and all its implication, with a special focus on the positive contribution that organisations can have on the achievement of it. Then, an overview of the history and current European situation in the matter of sustainability reporting is provided, with a detailed analysis of the new European Sustainability Reporting Standards adopted by the Directive (EU) 2022/2464, known as Corporate Sustainability Reporting Directive. Then, the second part will provide a detailed description of the methodology of research applied, and the results obtained that underline which changes the ESRS Standards brought to the quality environmental disclosure.