CSRD: Ziele und Herausforderungen mit Fokus auf die Logistikbranche

Abstract

As the topic of sustainability is playing an increasingly important role in our society, companies are also confronted with it and have to deal with the issue. Increasing customer awareness and legal obligations relating to sustainability are constantly on the rise and demand changes in dealing with this topic. This thesis deals with the Corporate Sustainability Reporting Directive and pursues the following research question: “What objectives does the CSRD pursue and what specific challenges does it pose for companies in the logistics sector in particular? In the course of this work, a comprehensive literature review was carried out. As an empirical part, interviews were conducted with various logistics service providers. These interviews confirmed the results of the literature research. However, these results are not representative of the logistics industry as a whole. Nevertheless, a valuable insight into the handling of the Corporate Sustainability Reporting Directive was gained. Non-financial reporting has been a big topic in business for several years now. Some companies have already been obliged to carry out such reporting. The aim of sustainability reporting is to achieve greater transparency for companies, promote better comparability and facilitate access to company data that could be of interest to customers and investors. Non-financial reporting should be raised to the same level as financial reporting. The Corporate Sustainability Reporting Directive has expanded the group of companies subject to reporting requirements. This poses new challenges, as the directive requires more data than the previous legal requirements. Data collection and the necessary data quality for adequate reporting are key problems for companies. As are personnel, time and financial resources. The Corporate Sustainability Reporting Directive also requires closer cooperation with partners. This can also represent a hurdle. Furthermore, companies that are only now obliged to report on sustainability as a result of this directive have little experience with this topic and therefore have to deal with a whole new topic.

Date of Award	2025
Original language	German (Austria)
Supervisor	Maximilian Gruber (Supervisor)