Sustainable Value: ESG reporting as the key to transformation

High costs, unclear guidelines, little control – that is the conclusion of many CFOs regarding the implementation of the European Sustainability Reporting Standards (ESRS). In an article for Sustainable Value magazine, Dr Uta-Bettina von Altenbockum, Head of Sustainability at the German Stock Institute, highlights the key findings of the joint study ‘ESG reporting: What German CFOs say’ conducted with EY. The article explains how these findings should be interpreted in light of the current revision process by EFRAG.

The article was published on 11 August 2025.