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Demand for sustainability disclosures: evidence from web-tracking data of CSRD reports

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  • Lea Hagemeier
  • Maximilian A. Müller

Abstract

We examine how stakeholders engage with firms’ first CSRD/ESRS sustainability reports using web-tracking data from eight large firms, covering more than 100,000 visitors and 400,000 page views in the three months following publication. Sustainability disclosures attract similar levels of traffic as financial disclosures. Users interact more intensively with sustainability content and rarely move between financial and sustainability content. Sustainability disclosures are accessed by a more domestic and EU-focused, multi-stakeholder audience, whereas financial disclosures attract a more global and investor-oriented audience.

Suggested Citation

  • Lea Hagemeier & Maximilian A. Müller, 2026. "Demand for sustainability disclosures: evidence from web-tracking data of CSRD reports," Accounting and Business Research, Taylor & Francis Journals, vol. 56(3), pages 365-397, April.
    • Handle: RePEc:taf:acctbr:v:56:y:2026:i:3:p:365-397
    DOI: 10.1080/00014788.2026.2631933
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