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A Roadmap Towards Integrated CSRD Reporting : Including Guidelines and Best Practices

Heijnsbergen, I.M. van (2024) A Roadmap Towards Integrated CSRD Reporting : Including Guidelines and Best Practices.

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Abstract:The Corporate Sustainability Reporting Directive (CSRD) came into force in 2023, requiring large and publicly listed organizations to disclose details on their environmental, social, and governance practices. This amounts to over 1,000 data points such as emissions or employee retention, introducing a range of challenges for organizations as they work towards CSRD compliance. Among these, as identified in both literature and practice, data integration stands out as the primary challenge, particularly in terms of software connectivity, data collection and ensuring the quality and consistency of data. Although existing literature has identified these challenges, it falls short of providing specific solutions to address them. Similarly, while several practical roadmaps have been developed to guide general CSRD compliance, they do not offer the necessary steps for achieving integrated reporting. To address this gap, this research investigates the development of a roadmap and a set of guidelines aimed at supporting companies in achieving integrated CSRD reporting. These outputs help organizations gain control over their reporting processes, enabling a more streamlined and effective approach to CSRD compliance.
Item Type:Essay (Master)
Clients:
Flawless Workflow, Enschede, Nederland
Faculty:EEMCS: Electrical Engineering, Mathematics and Computer Science
Subject:01 general works, 54 computer science, 85 business administration, organizational science
Programme:Business Information Technology MSc (60025)
Link to this item:https://purl.utwente.nl/essays/103770
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