Challenges and Solutions in Preparing the First Sustainability Report according to the Corporate Sustainability Reporting Directive (CSRD) standards: a case study on ELLISSE S.r.l (BCUBE S.p.A).

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. The results highlight key challenges such as limited initial awareness among employees regarding the specific data requirements, high workload for the data collection and some ambiguity, that caused some delay to the project. Solutions included improving stakeholder engagement, structuring training initiatives, and allocating more time to the project, taking into consideration that this was the company's first voluntary effort of sustainability reporting. This thesis contributes to both academic literature and practical applications by offering a structured overview of the reporting process under the CSRD, aiming to guide companies approaching sustainability disclosure for the first time.