Dang, Trieu (2025) From Compliance to Insight: Company Perspectives on CSRD Implementation and the Omnibus Simplification Package. Master thesis, Sustainable Entrepreneurship (SE).
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Abstract
This study investigates how firm-specific resources and organizational context influence companies’ perception and navigation of the European Union's Corporate Sustainability Reporting Directive (CSRD). By researching companies' initial implementation experiences, this study provides insights into the factors shaping corporate adaptation to complex mandatory sustainability regulation. This study employs a qualitative methodology to gain comprehensive data on the multifaceted dynamics involved. The study's main findings reveal a complex and influential relationship between internal capabilities and successful CSRD implementation, indicating that organizational agility, robust data governance, and proactive leadership are more critical than firm size or prior reporting experience. This study highlights the need for strategic investment in internal capabilities and technology to promote effective compliance and the strategic integration of sustainability. In addition, this research identifies areas for further exploration, including a longitudinal analysis of companies across multiple reporting cycles and a comparative analysis of challenges across different industry sectors. Keywords: Corporate Sustainability Reporting Directive (CSRD), sustainability reporting, Resource-Based View (RBV), Extended Resource-Based View (ERBV), Double Materiality Analysis (DMA)
| Item Type: | Thesis (Master) |
|---|---|
| Name supervisor: | Faber, N.R. |
| Date Deposited: | 24 Jul 2025 10:07 |
| Last Modified: | 24 Jul 2025 10:07 |
| URI: | https://campus-fryslan.studenttheses.ub.rug.nl/id/eprint/722 |
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