Fostering sustainable development through the corporate sustainability reporting directive
Baranes, Dan (A.A. 2024/2025) Fostering sustainable development through the corporate sustainability reporting directive. Tesi di Laurea in Sustainable development & climate policies, Luiss Guido Carli, relatore Aldo Ravazzi Douvan, pp. 49. [Bachelor's Degree Thesis]
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Abstract/Index
Evolving paradigms in corporate sustainability reporting. Theoretical frameworks for corporate sustainability reporting. The European Union’s regulatory approach to sustainability. Non-financial reporting directive (NFRD): achievements and limitations. Literature review on corporate disclosure and stakeholder expectations. The corporate sustainability reporting directive: design and innovation. CSRD architecture: scope, requirements and timeline. European sustainability reporting standards (ESRS) and global alignment. Digital reporting and assurance requirements. Materiality assessment and stakeholder engagement. Transition from NFRD to CSRD: comparative analysis. Regulatory evolution: drivers and policy rationale. Expanded scope and enhanced comparability. Implementation challenges and corporate response. Implications for capital markets and investors. Impact on corporate strategy and governance. Critical assessment and future perspective. Research limitations and future study directions. Long-term ramifications for corporate strategy and performance. Coordinated policy reform: understanding the EU’s omnibus package strategy”. Policy refinement and recommendations for future regulation.
References
Bibliografia: pp. 45-48.
| Thesis Type: | Bachelor's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Bachelor's Degree Programs > Bachelor's Degree Program in Economics and Business, English language (L-33) |
| Chair: | Sustainable development & climate policies |
| Thesis Supervisor: | Ravazzi Douvan, Aldo |
| Academic Year: | 2024/2025 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 12 May 2026 09:52 |
| Last Modified: | 12 May 2026 09:52 |
| URI: | https://tesi.luiss.it/id/eprint/45670 |
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