Master Seminar Winter Term 26/27: : “Sustainability Reporting – Stakeholder Perspectives on the Simplification of ESRS”
The adoption of the Corporate Sustainability Reporting Directive (CSRD) and the supplementary European Sustainability Reporting Standards (ESRS) signaled a pivotal shift in the regulatory framework for sustainability reporting within the European Union (EU). However, recent regulatory developments at the EU level, not only reduce the number of companies in the scope of the CSRD but also lead to a revision of the ESRS. On May 6th, 2026, the European Commission published drafts for revised ESRS for public consultation, aiming to simplify and refine the standards. Various stakeholder groups, such as NGOs, auditors, and preparers, are invited to provide input on the challenges and opportunities related to the standards.
In this seminar, students will analyze stakeholder responses during the ESRS consultation phase. Students will explore the perspectives, concerns, and recommendations expressed by the stakeholders and reflect on how these viewpoints may influence future regulatory developments.
Preliminary Schedule:
Required documents to be submitted by DD.MM.YYYY (to be announced asap) as a single PDF file to sekretariat.accaud@uni-passau.de:
Formalities:
Admission decisions will be allocated after the application deadline and communicated by email. Stud.IP registration is carried out automatically by the chair.
Please follow the Guidelines for Writing an Academic Thesis.
