EU and British corporate sustainability reporting from a materialistic perspective

Abstract Title: EU and British corporate sustainability reporting from a materialistic perspective Level: Degree Project, First Cycle (Bachelor’s Degree) in Business Administration Year: 2026 Authors: Abdulkadir Abdulle & Alexander Dalin Supervisor: Jan Svanberg Keywords: Sustainability reporting, CSRD, TCFD, and double materiality Purpose: The purpose of the study is to examine whether differences in materiality principles between CSRD (double materiality) and TCFD (financial materiality) are related to differences in sustainability reporting between EU companies and UK companies. Method: The study is conducted using a quantitative methodology, in which sustainability data from selected EU companies and UK companies are analyzed, along with secondary data from previous research in the field. The data have been collected from LSEG Workspace and academic databases such as Google Scholar and Business Source Premier. Results and conclusion: EU companies show stronger performance in process- and governance-related indicators, particularly external assurance and formal governance structures, while UK companies disclose more extensively on selected financially material climate-related indicators. Despite no legal obligation, many UK firms claim CSRD alignment, indicating strategic adoption. Overall, mandatory EU regulation promotes more substantive and process-oriented reporting, whereas the UK’s voluntary context enables more selective disclosure. Suggestions for future research: Future research may focus on comparisons between the implementation of the CSRD in Western and Eastern European EU countries, as well as conducting more detailed comparisons between Western European EU countries and the United Kingdom.