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Linking CSRD materiality to financial value creation

This project investigates the implementation of the EU directive on CSRD reporting and financial materiality and its impact on value creation in companies.

The overall aim is to enhance the understanding of how ESG drives financial value creation in companies and its potential link to competitive advantage. Project Leader: Tommy Borglund (CSR).  

Participating researchers: Marc Pfitzer Susanne Sweet, Ann-Charlotte Eliasson.  
Funded by the Nasdaq Nordic Foundation.