Nachhaltigkeit in der Lieferkette Technologische, strategische und ökonomische Antworten auf CSRD und CSDDD für EU-Großunternehmen

Abstract

European large enterprises are facing increasingly stringent regulatory requirements that demand systematic collection and management of sustainability aspects along the entire supply chain. The EU directives Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD) require comprehensive sustainability reporting with up to 1,100 data points in the areas of environment, social issues, and responsible corporate governance, as well as the consistent fulfillment of corporate due diligence obligations concerning human rights and the environment across all stages of the supply chain. Sustainable supply chain management is therefore becoming a key instrument for ensuring compliance with legal requirements. The aim of this thesis is to analyse, based on a comprehensive literature review, the specific requirements arising from the CSRD and CSDDD, to identify which companies are affected, and to determine when the respective provisions come into force. Since implementation can involve significant costs, the study also explores whether sustainable supply chain management can generate economic benefits that offset these burdens. Further focal points include the effective implementation of SSCM and the assurance of sustainability standards within supply chains and among suppliers. Particular attention is given to digital technologies that can support both ESG data collection and the fulfilment of due diligence obligations under the CSDDD. The findings show that key digital technologies such as blockchain, the Internet of Things, big data, artificial intelligence and cloud platforms play a crucial role in implementing regulatory sustainability requirements. They enable the automated and precise collection of relevant data in the field of ESG (Environment, Social, Governance), increase transparency within the supply chain, facilitate early risk detection and support the preparation of standardised reports. When combined with sustainable management practices such as green logistics, environmentally responsible sourcing, resource-efficient manufacturing and circular economy approaches, these technologies not only help meet regulatory requirements but also generate economic benefits. Effective implementation requires an integrated strategy that combines traditional supply chain management approaches with corporate sustainability goals and digital solutions in a coherent framework. Equally important is the targeted selection and development of suppliers to ensure ESG compliance throughout the entire value chain. In practice, instruments such as ESG self-assessments, external ratings, codes of conduct, training programmes and on-site audits have proven particularly effective.

Date of Award	2025
Original language	German (Austria)
Supervisor	Roland Braune (Supervisor)