Case study
Academic case study: EDHEC students use Upright’s DMA tool to strengthen CSRD analysis
Published Dec 10, 2025·Updated Jan 27, 2026
Building confidence and structure in sustainability reporting education
Students in EDHEC Business School’s International BBA programme were tasked with evaluating Corporate Sustainability Reporting Directive (CSRD) disclosures from companies in the transportation and logistics industry, including airlines, postal service providers, and global freight operators. Working in teams, they assessed the quality of companies’ Double Materiality Assessments (DMAs).
The course assignment was led by Dr. Theresa Harrer, Assistant Professor of Accounting at EDHEC Business School, whose research focuses on the societal and organisational effects of sustainability accounting. Taught as part of EDHEC’s non-financial reporting course, the assignment represented many students’ first deep engagement with CSRD/ESRS, Taxonomy Regulation, and real sustainability statements – a challenging introduction to a rapidly evolving reporting landscape.
For most, the volume of information and the complexity of regulatory expectations made it difficult to determine where to begin, what to prioritise, and how to ground their assessments in verifiable impact evidence.
The current regulatory uncertainty presents a significant hurdle for students to identify useful and reliable information. Upright provided the students with useful information that acted as a starting point for benchmarking as well as critical assessment of a company’s impacts, risks, and opportunities.
How Upright supported students’ analysis
As the first university cohort to access Upright’s new free Double Materiality Assessment (DMA) tool, EDHEC students were able to generate a structured, science-based starting point for their audit work. By creating a free account, students received an automatically generated materiality profile for the companies they were studying – based on mapped products and services, Upright’s outside-in impact model, and transparent reasoning behind which business lines are likely to be material.
This helped students navigate lengthy sustainability reports – often more than 100 pages – by giving them clear direction on which topics to investigate first. Many highlighted that Upright made it easier to find relevant information quickly, compare companies effectively, and understand the “hidden” impacts not always visible in company disclosures. Students consistently noted that the tool was useful, fast, and offered a clear, structured way to understand a company’s true impact, which strengthened both their benchmarking and critical assessment.
Comments by students:
“It helps to compare easily two similar companies.”
“I found it really interesting to discover more about the hidden part of companies that they don’t usually show to the public.”
Conclusion
By integrating Upright’s free DMA tool, students were able to anchor their CSRD assignments in objective, science-based impact insights, strengthening both the quality of their analysis and their confidence in navigating complex sustainability disclosures. This approach not only enhances coursework but also builds practical skills that students will carry into auditing and broader business roles.
Want to discuss Upright’s sustainability data use for your academic institution?
Contact Mikael Homanen, Head of Scientific Research, Innovation and Partnerships at Upright.
Upright Project
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