PhD Studentship: Directors’ Duties, Non-Financial Reporting, and Environmental Sustainability University of Essex in United Kingdom

[Fully funded studentship with £20,780 stipend for 2025-26, plus £2,500 for training courses and £10,000 for research costs and further training.]

This fully funded PhD studentship at the University of Essex offers an exciting opportunity to undertake interdisciplinary research under the ‘Sustainable Transitions – Leverhulme Doctoral Training Programme’. The project focuses on the critical role of directors’ duties and their relationship with non-financial reporting in achieving environmental sustainability, particularly net zero outcomes. Directors’ duties are a cornerstone of company law, shaping how businesses make decisions, formulate strategies, and address externalities such as environmental impacts. Traditionally, these duties require decision-makers to act in the best interests of their companies, without mandating specific environmental outcomes like net zero carbon emissions, biodiversity conservation, or pollution reduction.

In recent years, non-financial reporting has gained prominence through both mandatory and voluntary schemes, playing a vital role in corporate accountability and the pursuit of sustainable development goals. However, the interplay between directors’ duties and non-financial reporting in achieving sustainability has not been fully explored. This PhD project aims to examine these linkages and consider how legal and reporting reforms could enhance environmental outcomes.

The research adopts an interdisciplinary approach, combining traditional legal analysis with content analysis methods from the accounting discipline. You will receive comprehensive training in interdisciplinary research methods, including exposure to secondary disciplines relevant to the project. The Sustainable Transitions training programme provides initial and ongoing support, and all doctoral scholars benefit from Proficio, which offers £2,500 for training courses. Additionally, scholars are entitled to £10,000 for research costs and further training. You will be encouraged to audit relevant masters and degree-level courses and will have access to the Sustainable Transitions management team and your own supervisory team.

As a Sustainable Transitions scholar, you will join the University of Essex ‘Centre for Environment and Society’, gaining access to ongoing events and networking opportunities. The person specification highlights that this opportunity is best suited for candidates with a degree or background in law, especially those who have studied corporate law and/or corporate responsibility at the masters level. Prior training in business and accounting is not required, as the programme provides relevant training. However, a willingness to learn new non-legal methodologies is important.

The project area is broadly defined, allowing applicants to develop their own specific research proposal as part of the application process. The successful candidate will further refine their proposal in close consultation with the supervisory team. The studentship includes a generous stipend of £20,780 for 2025-26, plus additional funding for training and research costs. Applications are open until 13 April 2026. For more information and to apply, visit the University of Essex postgraduate research opportunities portal.