European sustainability reporting standards : a digital guidance tool
Huygens, Ruben (2025)
Katso/
Sisältö avataan julkiseksi: 01.08.2027
Diplomityö
2025
School of Engineering Science, Tietotekniikka
Kaikki oikeudet pidätetään.
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi-fe2025080881752
https://urn.fi/URN:NBN:fi-fe2025080881752
Tiivistelmä
Context. The European Union has introduced the Corporate Sustainability Reporting Directive (CSRD) and the accompanying European Sustainability Reporting Standards (ESRS) to enhance transparency and accountability in corporate sustainability practices. These new regulations, particularly the concept of Double Materiality Assessment (DMA), present complex reporting challenges, especially for small and medium enterprises (SMEs), due to the scale and intricacy of the required data gathering, management, and reporting processes.
Goal. The goal of this research is to explore how a digital software tool can support consultants and enterprises in complying with ESRS legislation, with a particular focus on facilitating the DMA process.
Method. Using a simplified Design Science Research (DSR) methodology, the study conducted semi-structured interviews with five consultancy firms to identify current practices, challenges, and software requirements. Based on the insights gained, a prototype of a digital guidance tool was developed in Figma. A second round of interviews was conducted to evaluate the perceived effectiveness of the prototype in improving ESRS compliance processes.
Results. The research identified a comprehensive list of high- and low-priority requirements, derived from both expert interviews and legislative documents. The prototype was positively received, with participants highlighting its potential to reduce mental overhead, improve report quality, save time, and reduce costs. Common needs included clear guidance through the DMA process, contextualized IRO (impacts, risks, opportunities) suggestions, and integrated data validation and reporting features.
Conclusions. The study concludes that a software tool tailored to the ESRS process, especially the DMA, can significantly enhance compliance efficiency and report quality. By embedding legislative requirements and consultant insights into a guided digital workflow, such tools can lower barriers for organizations, particularly SMEs, to meet complex sustainability reporting obligations.
Goal. The goal of this research is to explore how a digital software tool can support consultants and enterprises in complying with ESRS legislation, with a particular focus on facilitating the DMA process.
Method. Using a simplified Design Science Research (DSR) methodology, the study conducted semi-structured interviews with five consultancy firms to identify current practices, challenges, and software requirements. Based on the insights gained, a prototype of a digital guidance tool was developed in Figma. A second round of interviews was conducted to evaluate the perceived effectiveness of the prototype in improving ESRS compliance processes.
Results. The research identified a comprehensive list of high- and low-priority requirements, derived from both expert interviews and legislative documents. The prototype was positively received, with participants highlighting its potential to reduce mental overhead, improve report quality, save time, and reduce costs. Common needs included clear guidance through the DMA process, contextualized IRO (impacts, risks, opportunities) suggestions, and integrated data validation and reporting features.
Conclusions. The study concludes that a software tool tailored to the ESRS process, especially the DMA, can significantly enhance compliance efficiency and report quality. By embedding legislative requirements and consultant insights into a guided digital workflow, such tools can lower barriers for organizations, particularly SMEs, to meet complex sustainability reporting obligations.