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Drivers, needs, advantages, and barriers to reporting on sustainability in small and medium enterprises in Italy, given the impact of the Corporate Sustainability Reporting Directive. A qualitative research.

Pala, Sofia
(2023)

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PALA_95042100_2023.pdf
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Details

Supervisors
Filipe Alfaiate
Faculty
Louvain School of Management
Degree label
Master [120] en sciences de gestion, à finalité spécialisée
Abstract
This thesis researches the drivers, needs, benefits, and challenges of sustainability reporting in Italian SMEs, with a specific focus on the impact of the CSRD. 695 actors in the field have been involved and through 37 interviews with listed and non-listed SMEs, and experts, it identifies challenges and opportunities for SMEs. Limited awareness and understanding of sustainability, coupled with the need for tailored guidance and frameworks, are highlighted. The research sheds light on the implications of the CSRD for SMEs, aiding policymakers in developing strategies to support SMEs in meeting reporting requirements and harnessing the benefits of sustainability practices.