The interdisciplinary climate research is heavily occupied with corporate climate-related sustainability reporting. Finance & management research hereby focuses on determinants, characteristics and consequences of climate-related sustainability reporting.

In order to limit the consequences of man-made climate change, governments and other institutions - as well as companies and individuals - are icreasing their efforts. Therefore, EU lawmakers have recently introduced extensive climate-related disclosure requirements for EU companies within the scope of corporate sustainability reporting. This research projects will investigate determinants, characteristics and consequences of corporate climate risk reporting within the context of the effects of regulatory transformation.

The importance of corporate sustainability reporting results from the information needs of investors and other stakeholders. This research project aims to deepen the knowledge of relevant interrelations. This may help practitioners to tailor their organisation towards investors' and other stakeholders' needs. Additionally, these research results may also be of use to discuss corporate greenwashing.