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Center for Enterprise and Sustainability Reporting (CESAR)

Vision

An independent, transdisciplinary think tank anchored at LMU Munich School of Management, CESAR develops science-based expertise that leverages transparency to support the transition of organizations towards a financially, ecologically, and socially sustainable economy and society. By doing so, CESAR contributes to LMU's profile area 'Earth and Environment'.

Mission

To fulfill its purpose, CESAR focuses on the role of sustainability reporting and management in providing the transparency that supports the transition of organizations towards a financially, ecologically, and socially sustainable economy and society. Specifically, CESAR:

  • collects data about the reporting and assurance of (mandatory and voluntary as well as historical and forward-looking) information on sustainability matters in organizations and organizations' use of the information to manage the transition towards financially, ecologically, and socially sustainable organizations;
  • monitors and contributes to the relevant regulatory environment;
  • conducts high-quality academic research on sustainability reporting and management as well as its determinants and consequences;
  • supports organizations in developing evidence-based sustainability reporting and management solutions;
  • disseminates its insights via a variety of publication channels and
  • works interdisciplinary with colleagues from, for example, sustainability science, law, sociology and political science.

Team

Selected Publications and Current Projects

TRR 266 - Accounting for Transparency

Speeches

  • „Globale Standards für Nachhaltigkeitsberichterstattung“, Google Executive Council, 12.11.2021
  • „ESG Reporting Standards – Current Landscape and Outlook“, Morrison & Foerster LLP, 11.11.2021
  • „Aktuelle Entwicklungen in der Nachhaltigkeitsberichterstattung“, 45. Sitzung des Forum Compliance & Integrity (FCI), 5.11.2021
  • “Is Green the New Black? Ökologische Nachhaltigkeit als neue Leitlinie (nicht nur) der EU-Transparenzregulierung“, EY Board Summit 2020, 28.01.2020

Supporters

We thank the TÜV-SÜD Foundation for supporting our research activities.


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