Enhancing corporate sustainability reporting practices under the CSRD framework : an IT industry case study

Abstract

This thesis investigates the enhancement of Corporate Sustainability Reporting Directive (CSRD) practices within the IT industry to achieve more accurate, efficient, and impactful sustainability reporting. It begins by analyzing the current state of CSRD practices, identifying key challenges such as data collection complexity and resource limitations. Through a comprehensive literature review and industry insights, the study proposes a detailed framework to improve sustainability reporting practices. By implementing this framework, organizations can achieve more efficient reporting practices, enhance decision-making, and build stakeholder trust. The research concludes that addressing both technical and organizational challenges is essential for effective CSRD practices, contributing to global sustainability objectives. Future research should focus on long-term impacts and broader applications of these practices.