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Drivers, needs, advantages, and barriers to reporting on sustainability in small and medium enterprises in Italy, given the impact of the corporate sustainability reporting directive. A qualitative research
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This thesis researches the drivers, needs, benefits, and challenges of sustainability reporting in
Italian SMEs, with a specific focus on the impact of the CSRD. 695 actors in the field have
been involved and through 37 interviews with listed and non-listed SMEs, and experts, it
identifies challenges and opportunities for SMEs. Limited awareness and understanding of
sustainability, coupled with the need for tailored guidance and frameworks, are highlighted.
The research sheds light on the implications of the CSRD for SMEs, aiding policymakers in
developing strategies to support SMEs in meeting reporting requirements and harnessing the
benefits of sustainability practices.
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Csrd European Union Smes in Italy Sustainability reporting Nfrd