Wijmenga, Robert (2024) Navigating CSRD Compliance: Key Resources and Support Mechanisms for ESG Reporting. Master thesis, Sustainable Entrepreneurship (SE).
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Abstract
With the relatively new corporate sustainability reporting directive (CSRD), there is a large group of companies that need to report on sustainability matters. Most of these companies lack experience in reporting on non-financial topics, like environmental, social, and governance (ESG) topics. This study explores the resources and support mechanisms that these companies rely on for CSRD-mandated ESG reporting. A qualitative study is executed where six companies are interviewed about their experiences with the CSRD disclosure. It reveals that companies use a mix of internal resources, such as, interdisciplinary teams, data management systems, and external resources, like consultants. Stakeholder engagement emerged as a crucial resource for transparent and credible reporting. The findings highlight the complex journey towards CSRD compliance, where companies need to utilize a blend of internal resources and external support for effective sustainability reporting.
| Item Type: | Thesis (Master) |
|---|---|
| Name supervisor: | Folmer, E.C. |
| Date Deposited: | 09 Jul 2024 09:22 |
| Last Modified: | 09 Jul 2024 09:22 |
| URI: | https://campus-fryslan.studenttheses.ub.rug.nl/id/eprint/497 |
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