BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Vrije Universiteit Amsterdam//NONSGML v1.0//EN NAME:PhD defence C. Cynthiana METHOD:PUBLISH BEGIN:VEVENT DTSTART:20260122T094500 DTEND:20260122T111500 DTSTAMP:20260122T094500 UID:phd-defence-c-cynthiana@8F96275E-9F55-4B3F-A143-836282E12573 CREATED:20260924T234613 LOCATION:VU Main Building, 1105, De Boelelaan, 1081 HV, Amsterdam SUMMARY:PhD defence C. Cynthiana X-ALT-DESC;FMTTYPE=text/html:

Accounting for socie tal concerns

Transparency does not guarantee sustainable behavior

Her conclusion is clear: transparency alone is not enough. Without strict enforcemen t and clear sanctions, companies often do only the bare minimum, and investor responses to misconduct remain limited. Hartono's findings a re an important warning for policymakers, especially now that new Eur opean regulations (CSRD) are being rolled out: real change requires s tricter frameworks than just openness.

More information on the thesis

DESCRIPTION: Accounting for societal concerns

Transparency does no t guarantee sustainable behavior

Cynthiana Hartono of the Account ing department investigated whether the growing pressure on companies to be transparent about the environment and human rights actually le ads to better behavior. She analyzed the impact of reporting requirem ents regarding climate risks, conflict minerals, and modern slavery.H er conclusion is clear: transparency alone is not enough. Without str ict enforcement and clear sanctions, companies often do only the bare minimum, and investor responses to misconduct remain limited. Harton o's findings are an important warning for policymakers, especially no w that new European regulations (CSRD) are being rolled out: real cha nge requires stricter frameworks than just openness.More information on the thesis END:VEVENT END:VCALENDAR