Implementation of the corporate sustainability directive

: challenges for companies: case study

Abstract

With the aim of reporting companies’ actions and impacts on Environment, Society and Governance (ESG), mandatory non-financial reporting has been implemented, governed by the Corporate Sustainability Reporting Directive (CSRD). The CSRD applies from the 2024 fiscal year to companies previously covered by the Non-Financial Reporting Directive (NFRD). Therefore, it is expected that many companies are currently undergoing the transition and implementation process of this directive. This study aims to investigate the challenges faced by companies in implementing the CSRD. To address this question, I conducted a study of six companies in the process of implementing the directive. Data was collected through a questionnaire directed at consultants who supported the companies in implementing the directive, as well as employees of the companies themselves. Through this analysis and the insights gained during my curricular internship on this topic, it was possible to identify that the difficulties in implementing the CSRD vary from company to company. In the companies analysed, no cases of extreme difficulty or ease in implementing the directive were observed. However, data collection from the value chain and intangible assets, such as human resources, were the most challenging areas. On the other hand, the integration of sustainability information into the management report was identified as the least challenging aspect.

Date of Award	7 Jul 2025
Original language	English
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Joana Cardoso Fontes (Supervisor)