The Corporate Sustainability Reporting Directive (CSRD): a sufficient tool to compare companies on their sustainable practices?

Dupuich, Estelle
(2025)

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Supervisors
Chevalier, Philippe
Faculty
Louvain School of Management
Degree label
Master [120] : ingénieur de gestion, à finalité spécialisée
Abstract
enClimate change has become an urgent global issue, pushing governments to adopt regulations aimed at encouraging more responsible business practices. The Corporate Sustainability Reporting Directive (CSRD) is one such initiative introduced by the European Union to enhance the comparability and transparency of sustainability reporting. This paper focuses on the potential of the CSRD to enhance the comparability of non-financial information between companies. It also explores how companies perceive this comparability in practice, examines its limitations, and analyses how these issues manifest even among firms operating within the same sector.