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The good, the bad and the effective: observed trends in sustainability reporting

Michaela Balzarova
Wednesday, February 21, 2024, 6:00 pm – 8:00 pm

Public Lecture by

Ing. Michaela Balzarova, PhD
Associate Professor, University of Canterbury, New Zealand

Introduction: Dr. László Pintér, Professor, Department of Environmental Sciences and Policy and Senior Fellow, International Institute for Sustainable Development

In person:
Room D-002

For those who join online:
Join Zoom Meeting
Meeting ID: 918 5978 3841
Passcode: 615652

Sustainability reporting is evolving from its original characteristics of being largely voluntary, unregulated, and inconsistent. The year 2024 marks a significant shift, with numerous countries, including the European Union through its Corporate Sustainability Reporting Directive (CSRD), implementing new legislation. These laws mandate companies to furnish comprehensive sustainability reports covering aspects from environmental impact to social responsibility while demanding greater transparency and accountability. In this upcoming seminar, we will examine current practices in sustainability, drawing upon a study that assessed the existing state of ESG/sustainability reporting in New Zealand. Additionally, we will explore trends among Austrian companies. Through this analysis, we aim to gain insights into the processes that foster transparent sustainability reporting and develop key recommendations to enhance the significance and effectiveness of these reports.

Michaela Balzarova is an Associate Professor at the University of Canterbury, Christchurch, New Zealand. Her interests span a range of topics, such as a firm’s barriers to the implementation of voluntary management schemes, studies into corporate social responsibility, and business ethics. She also explored multiple aspects of standardization and aspects of the adoption of standards at the firm level. Her passion lies in the assessment of the effectiveness and success of policy instruments and evaluation of sustainability indicators, which have been published in leading international peer-reviewed journals, including the Journal of Business Ethics, MIT Sloan Management Review, and International Journal of Production Economics.