University of Twente Student Theses


Corporate Sustainability Reporting Directive : Bridging the Gap

Vries, Carlijn de (2023) Corporate Sustainability Reporting Directive : Bridging the Gap.

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Abstract:This thesis examines the evolving landscape of sustainability reporting in the context of the new European Union (EU) Corporate Sustainability Reporting Directive (CSRD). Focusing on assisting companies with SAP systems, the research outlines steps to meet CSRD requirements. The goal is to guide clients, particularly those associated with McCoy & Partners, in creating appropriate annual sustainability reports aligned with CSRD guidelines. The study assesses current reporting status across organizations, defines the CSRD structure, and analyzes recent annual report performance. Furthermore, it investigates SAP software capabilities in measuring sustainability Key Performance Indicators (KPIs). Employing interviews, questionnaires, and a performance matrix, the research identifies gaps in compliance and presents a five-step roadmap for CSRD auditability. Findings highlight a strong need for CSRD assistance, outline KPIs, reveal a reporting gap, and emphasize SAP's role in data collection for compliance. This study underscores CSRD's significance, outlines its structure, and provides a roadmap for compliance, including SAP integration for data collection.
Item Type:Essay (Master)
McCoy & Clients, Eindhoven, Netherlands
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:43 environmental science
Programme:Industrial Engineering and Management MSc (60029)
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