Bridging Global Sustainability Objectives With Corporate Reporting Standards: Sustainable Development Goals Meet European Sustainability Reporting Standards

ABSTRACT Given the complexity of the Sustainable Development Goals (SDGs), aligning corporate sustainability with them can be challenging. Drawing on systems thinking, this study examines how the European Sustainability Reporting Standards (ESRS) align with the SDGs and bridge macro‐level global goals with firm‐level metrics. The analysis revealed 429 of 1009 ESRS data points correspond with 71 of 248 SDG indicators, demonstrating the potential to enhance reporting on underrepresented environmental SDGs. Nonetheless, gaps persist in both frameworks—some ESRS areas do not appear in the SDGs and vice versa. These discrepancies may stem from different indicator aggregations, a broader societal scope in the SDG framework, and more consideration of industry‐specific constraints in ESRS. The findings suggest ESRS could extend SDG alignment through its potential interlinkages. The ESRS‐SDG mapping reveals how regulatory reporting requirements can facilitate corporate contributions to global sustainability objectives while highlighting structural gaps, informing researchers, policymakers, and practitioners on opportunities to strengthen these connections.