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Reliable measurement and reporting of climate impacts is essential for assessing the extent to which policies and intentions are realised, and for promoting transparency and trust in the organisations taking action, which may help them pacing up their transition. The 2022 EU Corporate Sustainability Directive has introduced new requirements, but there are doubts about the accuracy and reliability of climate reporting. For instance, concerns exist about ‘greenwashing’, inconsistent reporting frameworks and lack of third-party verification.  

Achieving reliable climate reporting that contributes to achieving climate goals is a challenge that requires solutions to interrelated problems. To realise trustworthiness, , reporting standards need to be better aligned with broader environmental and societal goals, standardised frameworks are needed to compare the climate performance of organisations better, reporting needs to be better connected to the entire supply chain, and third-party verification needs to be better linked to accountability of (the leadership of) organisations. These are not technical or neutral adjustments: the design and implementation of reporting have a strong political character, reflecting different expectations and positions of actors about the role reports can play in the transition to climate neutrality.

This SEVEN project investigates which adjustments to the reporting system are desirable and feasible, to achieve reliable reporting that can effectively achieve climate goals. By integrating knowledge from many disciplines, including business administration, law, data science and political science, we aim to provide insights into developing standardised frameworks for measuring emissions and ensuring accurate financial information, better legal requirements for reporting, and better linking of reporting with accountability. We will also look at the use of large amounts of climate data for reporting and detecting inconsistencies and the mechanisms that may make that reporting accelerate the transition (for instance, race-to-the-top).

With knowledge and experiences from companies and public and civil society organisations, SEVEN aims to contribute to comprehensive strategies to address the complex challenges of climate reporting.