| dc.rights.license | CC-BY-NC-ND | |
| dc.contributor.advisor | Bell, Leendert de | |
| dc.contributor.author | Donk, Carlijn van der | |
| dc.date.accessioned | 2024-09-12T23:03:03Z | |
| dc.date.available | 2024-09-12T23:03:03Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | https://studenttheses.uu.nl/handle/20.500.12932/47753 | |
| dc.description.sponsorship | Utrecht University | |
| dc.language.iso | EN | |
| dc.subject | This thesis focusses on the implementation of new sustainability legislation, the CSRD, and its influence on SMEs. It will study the difficulties, challenges and deficiencies found in SMEs by interviewing 10 Dutch SMEs and performing a qualitative data analysis. This study found that the main complications seen in SMEs when implementing the CSRD is the value chain and the complexity of the CSRD. By starting early with the implementation, SMEs should be able to evade these challenges. | |
| dc.title | The CSRD: A driver of change or a burden for SMEs? | |
| dc.type.content | Master Thesis | |
| dc.rights.accessrights | Open Access | |
| dc.subject.courseuu | Science and Business Management | |
| dc.thesis.id | 39266 | |
