thesis subject :
Analyzing the Integration of ESG Metrics and Omnibus Reductions under the CSRD Framework: Balancing Regulatory Transparency and Operational Performance
Thesis start date :
Name of thesis supervisor(s) :
Thesis abstract :
This doctoral research project, conducted at IRGO – University of Bordeaux, examines how companies integrate environmental, social, and governance (ESG) indicators into their management control systems, in light of the requirements introduced by the Corporate Sustainability Reporting Directive (CSRD). Drawing on recent developments in the European regulatory framework and the introduction of “omnibus reductions” aimed at relaxing certain reporting requirements, the thesis explores the organizational trade-offs between regulatory transparency and operational performance.
The objective is to understand how companies arbitrate between compliance and strategic management by analyzing the processes of selecting, interpreting, and appropriating ESG indicators. The theoretical framework combines institutional logic theory, organizational control theory, and the concept of materiality in order to grasp the complexity of the tensions between external standards and internal practices.
Methodologically, the research adopts a mixed approach: a qualitative multi-case study supplemented by a quantitative survey of management control and CSR practitioners. The expected results aim to shed light on the transformation of steering functions in the era of CSRD, while contributing to academic and institutional debates on sustainability, regulation, and sustainable corporate governance.
