“This is a very interesting time for sustainability in accounting. As of 2025, the new Corporate Sustainability Reporting Directive (CSRD) requires larger companies to report on sustainability factors such as biodiversity and ecosystem impact. These are new EU rules that require large companies and listed companies to publish regular reports on the social and environmental risks they face, and on how their activities impact people and the environment.
It’s an area I’m passionate about – and one that offers a lot of scope for original research, as the biodiversity requirements are so new and companies are still trying to adapt. We need a deeper understanding of this field, and not many researchers have focused on it yet, so it’s an incredible opportunity for me to contribute to our knowledge in this area.
To do this, I’ve developed a research framework that will allow me to compare company data to sustainability regulations and assess how companies are self-reporting their own impact on biodiversity.
The most interesting element for me is tracking how reporting methods have improved, or otherwise, over the years. I’m assessing how companies act and take accountability in light of the new requirements.
Over the coming year, I’ll be carrying out company interviews to gain a deeper understanding of how the new regulations are shaping their actions. The organisations I plan to interview range from construction leaders to food producers, as well as companies in the mining, industrial and banking sectors. I want to map their journeys as companies overcome the challenges and identify the enablers that allow them to accurately report on biodiversity and ecosystem impacts.
The new CSRD regulations could be the pressure that business needs to do more for the environment.
“Everyone tries to do their bit for sustainability, but the reality is that companies have the power to achieve so much more than any individual citizen.”
Although many organisations don’t yet know what to do with that pressure, I believe research like this can equip them with the knowledge they need to turn regulatory pressure into impact. If we can share what’s possible, this research can enable companies to really innovate and mitigate their biodiversity impact.
“The Susan and Harry Hartford Access PhD Scholarship has made it possible for me to begin my research career. From covering fees to helping with day-to-day expenses, it’s made a huge difference.”
