Timo Heroth is a recognized expert in ESG reporting and engagement. In addition to his diploma on the autonomy of sports associations and his master’s degree focusing on circular economy in China, he earned his doctorate at the prestigious University of St. Gallen, concentrating on essential sustainability topics and stakeholder orientation in companies. His professional career includes extensive experience in corporate banking and mergers & acquisitions (M&A). As a lecturer at the Competence Center for Controlling at the Institute of Financial Services Zug (IFZ) of the Lucerne University of Applied Sciences and Arts, he imparts in-depth knowledge to students and professionals in teaching and continuing education. Additionally, he co-leads the course “ESG Reporting” and “Sustainability Fundamentals,” where he contributes his expertise in sustainability reporting. His research focuses on ESG reporting, data-driven materiality assessments, stakeholder orientation, and public value. Beyond his academic role, Timo Heroth is also active in the private sector. As co-founder of the company Equintel, he focuses on the analysis of non-financial information and the creation of double materiality assessments using AI. This role underscores his practical approach and commitment to promoting sustainable and value-driven corporate strategies that meet current and future corporate reporting requirements.