A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Researchers in sustainability accounting and life cycle assessment can leverage the integrated SO-LCA and risk mapping methodology for further refinement and application.

🏢実務担当者:Corporate sustainability teams can use the proposed approach to structure social data collection, identify high-risk geographies, and align with CSRD disclosure datapoints.

🏛政策担当者:Policymakers can consider the demonstrated alignment between risk mapping and mandatory disclosure points to refine regulatory requirements and support social risk governance.

Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability reporting standards. This paper proposes a social risk‐based decision‐making approach that integrates Social Organisational Life Cycle Assessment (SO‐LCA) and risk assessment tools to enhance reporting accuracy and transparency. A methodological framework was developed to combine SO‐LCA principles with a social risk mapping tool (RMT), aligned with CSRD requirements. A case study was conducted on a multinational packaging company operating in 16 countries. This study assessed the impact category ‘Labour Rights and Decent Work Conditions’ using the Social Hotspot Database (SHDB) RMT. Indicators were mapped against the CSRD's ‘Own Workforce’ reporting datapoints (EFRAG IG3 2024). The risk mapping identified significant variations in social risks across geographies. India, Thailand and China emerged with the highest frequencies of very high‐risk indicators, whereas Germany and France showed the best performance. The results provide prioritisation insights for monitoring and mitigation actions. Cross‐analysis confirmed strong alignment between RMT indicators and mandatory CSRD disclosure points. SO‐LCA and CSRD are complementary tools for social risk governance. Integrating social life cycle thinking into reporting improves decision‐making, enhances transparency and supports compliance. The proposed approach provides a practical pathway for companies to structure social data collection, identify social hotspots and align with evolving EU sustainability requirements.

• semanticscholar https://doi.org/10.1002/csr.70459first seen 2026-05-15 18:35:54 · last seen 2026-06-15 05:27:34