Survey results on environmental indicators from the ESRS: Materiality, experience and expectations

Background: The Corporate Sustainability Reporting Directive (CSRD) demands companies to report in accordance with a set of European Sustainability Reporting Standards (ESRS). The first group of reporting companies will begin for the fiscal year 2024 with first reports in 2025, the second group for 2025 and the third for 2026 onwards. To provide insights to support the implementation of this directive, a survey of companies operating in Norway on their relationship with environmental indicators from the standards was conducted in spring 2024. Method: A representative sample of indicators from the standards were picked. Then the survey investigated: 1. Which of these the companies considered material. 2. What experience they had with measuring each material indicators. 3. How challenging they expected each material indicator to be to measure going forward. The sample of repondents was gathered though self-selection sampling by advertising for the study among the contacts of the Department of Mechanical and Industrial Engineering at NTNU in Norway. The sample is thus not a probability sample, and the results should not be used for direct statistical inference. The survey therefore also mapped the respondents demographics, by asking them for their sector, value chain position, and which reporting group they pertained to. For more information, await the future linked research article. Results: Results are given in the Microsoft Excel file. This also contains the included indicators and explanations for variables and categories.背景：企业可持续发展报告指令（Corporate Sustainability Reporting Directive, CSRD）要求企业按照一套欧洲可持续发展报告标准（European Sustainability Reporting Standards, ESRS）进行报告。首批需履行报告义务的企业将从2024财年开始，并于2025年提交首批报告；第二批企业对应2025财年；第三批企业则自2026财年起开始履行义务。为提供支撑该指令落地实施的参考见解，研究团队于2024年春季针对挪威境内运营的企业开展了一项调研，探讨其与该标准中环境指标的关联情况。 方法：本次调研首先选取了该标准中具有代表性的指标样本，随后围绕以下三方面内容展开调查：1. 企业认定哪些指标具有重要性；2. 企业在计量各重要性指标方面的实践经验；3. 企业对未来计量各重要性指标时将面临的挑战预期。受访者样本通过挪威科技大学（Norwegian University of Science and Technology, NTNU）机械与工业工程系的联系人渠道发布调研招募，采用自我选择抽样法获取，因此该样本并非概率样本，研究结果不可直接用于统计推断。此外，调研还通过询问受访者所属行业、价值链定位以及所属报告组别，收集了其人口统计学背景信息。更多详细信息敬请关注后续发表的关联研究论文。 结果：研究结果收录于Microsoft Excel文件中，该文件同时包含本次纳入的指标清单以及变量与分类的说明。