Overview
Sustainability Reporting Navigator (SRNAV) is an online database and benchmarking platform focused on corporate sustainability reporting under the EU Corporate Sustainability Reporting Directive (CSRD). Its main purpose is to provide structured access to published sustainability reports and disclosure data. Finance professionals may find it relevant for analysing disclosure practices, comparability, and regulatory alignment across companies.
Organisation behind the tool
SRNAV is developed and maintained by the European Accounting Association’s Accounting Research Centre (EAA ARC), with contributions from academic researchers. It is positioned as a research-oriented infrastructure supporting analysis of sustainability reporting under European regulatory frameworks.
What the tool does
- Provides a searchable database of published CSRD sustainability reports
- Enables benchmarking and comparison of disclosures across companies
- Allows users to filter reports by company, sector, country, and reporting characteristics
- Supports structured analysis of sustainability reporting content
- Includes a free access component for benchmarking and research use
Target audience
The primary audience is academic researchers and sustainability reporting analysts. Other users include finance professionals, ESG specialists, auditors, students, and policymakers interested in corporate sustainability disclosures.
Relevance to finance professionals
- Risk assessment: Supports review of reported sustainability risks and impacts disclosed under CSRD
- ESG analysis: Enables comparison of environmental and social disclosures across companies and sectors
- Investment context: Helps assess consistency and depth of sustainability reporting for long-term analysis
- Regulatory insight: Provides visibility into early CSRD implementation and emerging reporting practices
