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Corporate Carbon Transparency in the EU: The Transformative Role of IFRS Sustainability Standards in Auditing and Reporting (2025)

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  • Noureddine Nadjib

    (University of Boumerdes (Algeria))

  • benyakhlef Kamel

    (University of Boumerdes (Algeria))

Abstract

This study investigates the transformative impact of IFRS Sustainability Disclosure Standards (S1/S2) on corporate carbon transparency within the European Union's evolving regulatory framework. Against the backdrop of the Corporate Sustainability Reporting Directive (CSRD), we analyze the effectiveness of these standards in addressing critical gaps in carbon disclosure assurance, particularly for Scope 3 emissions. Employing a mixed-methods approach, we combine quantitative analysis of 50 EU firms' sustainability reports (2024-2025) with qualitative insights from 22 key stakeholders, including auditors, policymakers, and corporate leaders. Our findings reveal significant sectoral disparities in compliance, with only 28% of firms achieving full Scope 3 reporting and high-emission sectors underreporting by 25% (p

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Handle: RePEc:bjm:ijep00:v:8:y:2025:i:01:id:346
DOI: 10.54241/2065-008-001-002
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