Designing ESG Reports with Nudges: Integrating Behavioural Insights into CFO Led Sustainability Reporting

Houna, Safaa and Sticken, Lena and Szóka, Károly (2026) Designing ESG Reports with Nudges: Integrating Behavioural Insights into CFO Led Sustainability Reporting. In: FEJLŐDÉSI PÁLYÁK ÉS ÚJ TÖRÉSVONALAK A FENNTARTHATÓSÁGI ÁTMENET IDŐSZAKÁBAN : Nemzetközi tudományos konferencia a Magyar Tudomány Ünnepe alkalmából. Soproni Egyetem Kiadó, Sopron, pp. 403-420. ISBN 9789633345795

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Abstract

Environmental, Social and Governance reporting has become a central element of corporate accountability; however, disclosure practices remain highly heterogeneous. While most research has examined investors, consumers, and employees, the perspective of Chief Financial Officers as key decision-makers has received little attention. This study addresses this gap by developing a conceptual framework that integrates behavioural insights into Environmental, Social and Governance reporting led by Chief Financial Officers. Drawing on an integrative literature review of behavioural economics and accounting research, the framework explains how cognitive biases shape disclosure decisions and how nudging mechanisms can be used to counteract them. The results show that Chief Financial Officers act as internal choice architects positioned between regulatory requirements and organisational practice, and that embedding behavioural principles in reporting tools can improve transparency, comparability, and credibility in sustainability reporting.

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