Kardatzke, Sophie

Diploma Thesis:
2013

Topic:
Impact of the EU taxonomy in the context of the CSRD on small and medium-sized companies in the construction industry

Editor:
Sophie Kardatzke

University Professor Responsible:
Univ.-Prof. Dr.-Ing. Dipl.-Wirt.-Ing. Jens Otto

Supervisor:
University Supervisor:    Dipl.-Ing. Florian Härtel

Editing Period:
26.09.2024 until 27.02.2025

Abstract:
This paper analyses the effects of sustainability reporting in accordance with the EU Taxonomy Regulation and the Corporate Sustainability Reporting Directive (CSRD) on small and medium-sized enterprises (SMEs) in the construction industry. The focus is on the objectives and mechanisms of the EU Taxonomy Regulation in relation to the construction industry. As part of this study, a catalogue of measures was drawn up and analysed with regard to potential challenges and opportunities. By analysing the individual requirements of the technical assessment criteria of the EU Taxonomy with regard to planning challenges along the six environmental objectives and the requirements of the CSRD standards with regard to data collection and reporting challenges along the environmental, social and governance factors, it was demonstrated that the adaptation of SMEs to sustainability requirements is crucial for future competitiveness.