Louise Gorman
“Louise has made a significant contribution in assisting the Institute on its sustainability journey. She has created a programme that prepares members for sustainability reporting. In addition, Louise has joined our technical committee. Viewing sustainability and financial reporting through the different lens of an academic is a real asset.”
Dee Moran, Professional Accountancy Lead, Chartered Accountants Ireland
Project Name: Facilitating the Uptake of Sustainability Reporting Along Value Chains
Problem addressed by the research
Sustainability reporting is a major concern for Irish SMEs. Most recently, the Corporate Sustainability Reporting Directive (CSRD) requires large entities to report for their value chains. SMEs are required to provide various ESG data to larger value chain parties. Failure to do so may result in loss of business.
Project description
Even prior to the implementation of the CSRD, Professor Gorman has been studying how to support SMEs in sustainability reporting where cost is an impediment. The research was conducted from the accountant’s perspective and concluded with the need for proportionality.
Project outcomes so far
As a consequence of the research, Chartered Accountants Ireland (CAI) requested Professor Gorman design a CSRD reporting and assurance qualification. Delivered since March 2024, the qualification includes reporting. She also serves on a committee to advise standard setters on sustainability reporting regulatory changes. Professor Gorman’s research has had an impact beyond the CAI. Together with a PhD student, she has written an Enterprise Ireland funded handbook for SMEs and local authorities. She also shares her expertise at industry functions and as a commentator on national media, reaching a wider population of Irish SMEs.