Investigating how the Big 4 and Big 3 facilitate the Implementation of CSRD Reporting Structures

Diplôme Master Investigating how the Big 4 and Big 3 facilitate the Implementation of CSRD Reporting Structures eng 2025-06-12 author Erbel Louise 410871 director Bourrier Mathilde 0000-0003-3435-3384 640202 Service enseignement, recherche, administratif et technique (SdS) (SCSPS) 71 <p>This master’s thesis explores the role of the Big 4 and Big 3 in helping corporations navigate the Corporate Sustainability Reporting Directive (CSRD), a key European Union initiative aimed at enhancing transparency in environmental, social, and governance (ESG) practices. The research indicates that these firms function not solely as advisors but also actively shape how companies understand and implement sustainability reporting. They act as knowledge producers and influence both corporate strategy and broader discourse. The study also con-siders how economic conditions and regulatory changes, specifically the EU’s Omnibus package, impacts this landscape, suggesting a potential shift towards reduced reporting re-quirements for fewer companies; however, with a chance for higher quality reporting, this will ultimately also reinforce the market position of larger accounting and consulting firms. The thesis demonstrates the intricate interplay between regulation, consulting services, eco-nomic factors, and the evolving approach to corporate sustainability reporting.</p> Dewey 301 197 Institut de recherches sociologiques TG 122 Département de sociologie T4 false 7f0bf04b-36d8-4d01-853e-b6cf9f0589cd Sustainable societies and social change 49df9e8e-3e6d-40f7-9adc-06ec2a20b9c6 Master thesis Private MasterThesis_SACHA_LouiseErbel_2331.pdf 914357 application/pdf 09319374c9f4611c193add4ef9e96bc3fae782a12753baa712e34f19fc133453 closedAccess Faculté des sciences de la société / Institut de recherches sociologiques Faculté des sciences de la société / Département de sociologie

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Investigating how the Big 4 and Big 3 facilitate the Implementation of CSRD Reporting Structures				2025	59	0

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Erbel, Louise

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