Bridging Sustainability Frameworks: A Comparative Study of GRI, CSRD(and ESRS), EMAS and ISO

Diplôme Master Bridging Sustainability Frameworks: A Comparative Study of GRI, CSRD(and ESRS), EMAS and ISO – CERN’s Case Study eng 2026-01-28 author Gil Mora Sofia 412066 director Aubertin Thierry 972562 69 <p>Sustainability reporting is increasingly expected to support governance, not only external commu-nication. This thesis examines how leading sustainability frameworks organise accountability and what this implies for large scientific and research institutions, using CERN as a case study. It com-pares GRI, CSRD/ESRS, EMAS, ISO 14001 and ISO 26000 in a structured matrix and applies the results to CERN’s Environment Reports (2017–2024), complemented by a brief peer institutions benchmark and semi-structured interviews. Findings show that the instruments encode distinct accountability logics (disclosure-oriented, regulatory and management-system based) which shape topic selection, responsibility allocation and credibility. CERN’s reporting is comparatively mature on environmental disclosure, but less integrated across ESG. The thesis argues for functional com-plementarity: retain a strong GRI baseline while selectively adopting mostly CSRD/ESRS connec-tivity and management-system routines to strengthen materiality, governance and performance tracking.</p> Dewey 301 SACHA 197 Institut de recherches sociologiques TG 122 Département de sociologie T4 false 7f0bf04b-36d8-4d01-853e-b6cf9f0589cd Sustainable societies and social change 1d4743a9-b2e9-4bd1-b5de-5e436ddc3dba Master thesis Public Sofia_Gil_Mora_Master's_Thesis__Jan.pdf 935944 application/pdf 9b2a7b4a159f0f361a52e63243ef73072bd8aba77607caf22c5fb89bb1b76ea0 openAccess Faculté des sciences de la société / Institut de recherches sociologiques Faculté des sciences de la société / Département de sociologie

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Bridging Sustainability Frameworks: A Comparative Study of GRI, CSRD(and ESRS), EMAS and ISO – CERN’s Case Study				2026	44	886

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Gil Mora, Sofia