The Impact of the Corporate Sustainability Reporting Directive (CSRD) on Software Companies—A Survey
摘要
Today, companies face the growing challenge of not only achieving economic success but also assuming sustainability in the context of ESG (Environmental, Social, and Governance). The Corporate Sustainability Reporting Directive (CSRD), an initiative of the European Union (EU), aims to ensure that companies transparently disclose their sustainability efforts in annual reports. This survey study seeks to take a view on the perceptions of sustainability among software companies within the EU with a focus on their preparation status for the CSRD. For this purpose, we investigated 86 software companies from 19 different EU countries. Our findings show that software companies assess their current state of sustainability efforts as moderate and are yet barely acquainted with the CSRD. They recognize opportunities in sustainable development, particularly in adopting more sustainable business policies as well as the increase of business transparency and reputation in the public. However, they also identify challenges, especially in terms of potential additional financial and personnel costs as well as continuous changes in information and auditing standards.