The Impact of the CSRD Directive on Sustainability Reporting in SMEs: The Case of Corichem s.r.l.

This thesis examines the challenges faced by small and medium-sized enterprises (SMEs) in adopting sustainability reporting, a practice traditionally embraced by larger companies. With the introduction of the EU’s Corporate Sustainability Reporting Directive (CSRD), many SMEs now face the task of producing transparent and standardized sustainability reports, despite limited resources and expertise. Through a case study of Corichem s.r.l., a chemical company operating in the leather industry, this work explores the practical difficulties SMEs encounter when implementing sustainability reporting frameworks. Corichem’s first report, based on the Global Reporting Initiative (GRI) standards, illustrates both the obstacles and the opportunities these processes present. The study also discusses how SMEs like Corichem can adapt to evolving regulations, such as the future European Sustainability Reporting Standards (ESRS), and how sustainability reporting can become a tool for growth and credibility.