This thesis investigates the initial implementation of the Corporate Sustainability Reporting Directive (CSRD) within ELLISSE S.r.l. (BCUBE S.p.A), a multinational logistics company preparing its first Sustainability Report for the year 2024. The study addresses the growing need for structured sustainability reporting in the EU and explores the practical challenges organizations may encounter. The research aims to identify obstacles and propose solutions by analyzing the real-life case of ELLISSE, where the author participated as a Corporate Social Responsibility Intern. Through a qualitative and quantitative case study approach, the data was gathered via active observation, participation in internal processes, and retrospective analysis of reporting activities carried out in collaboration with the external consultancy of Up2You.