Article: ‘Report on the stakeholder dialogue’

The article ‘Reporting on Stakeholder Dialogue’, written by Lucas Kirste, Tim Friedrich and Prof. Dr. Inge Wulf, appeared in the 11/2025 issue of the journal ‘IRZ’.

Abstract: "The stakeholder engagement required under ESRS 1.24 has implications for the topics on which information must be disclosed in the sustainability report. There are specific disclosure requirements regarding stakeholder engagement. This article examines, using DAX40 companies as an example, whether and to what extent these disclosure requirements are being met ahead of schedule. The results show, on the one hand, a consistent approach to the placement of this information. On the other hand, significant differences can be observed, for example in the scope of the information disclosed, as well as in the number of stakeholders involved and the forms of dialogue employed."