| Abstract [eng] |
This master’s thesis analyses the preparedness of Lithuanian companies to implement the requirements of the European Union Corporate Sustainability Reporting Directive (CSRD). The study examines the main challenges organizations face in implementing ESG reporting requirements, including double materiality assessment, ESG data management, internal control, audit readiness, technological infrastructure, and organizational competencies. The research is based on the analysis of scientific literature, European Union regulation, ESRS standards, and a quantitative empirical study conducted through a questionnaire survey of Lithuanian organizations from different sectors and of different sizes. The research results revealed that although many organizations evaluate their preparedness for CSRD relatively positively, significant gaps remain between declared preparedness and the actual maturity of ESG management processes. ESG data collection in many organizations is still based on manual processes, Excel-based solutions, and fragmented data management practices. The study also showed that organizations face challenges related to methodological uncertainty, lack of competencies, limited resources, and insufficient integration of ESG processes into strategic management systems. The findings confirm that CSRD implementation represents not only a regulatory compliance requirement, but also a broader organizational and technological transformation. |
