Dans quelles mesures l'utilisation préalable des normes Global Reporting Initiative a-t-elle facilité l'adoption des normes European Sustainability Reporting Standards par les grandes entreprises en Belgique?

Abstract

In a context where sustainability is gaining increasing strategic and regulatory importance, certain companies are now required to publish non-financial information according to strict standards. The GRI standards, adopted voluntarily for several years, have provided an initial framework for sustainable reporting. However, with the implementation of the CSRD directive in 2025, some European companies will need to comply with the more stringent ESRS standards. This thesis aims to analyze the relationship between these two frameworks through the following research question: “To what extent have the GRI standards facilitated the adoption of the ESRS standards?” The thesis is structured in several parts. The literature review traces the evolution of the concept of sustainability, the challenges of sustainability reporting, its benefits and limitations, and then examines the GRI and ESRS standards in detail, highlighting their similarities and differences in order to establish a foundation for analysis. The empirical section is based on interviews conducted with non-financial reporting experts who have experienced the transition from GRI to ESRS. These interviews help identify the challenges faced, the concrete contributions of GRI during the transition, and the gaps that complicated the adoption of the ESRS. Finally, a cross-analysis of the literature and empirical section shows that while the GRI standards have provided a useful foundation, they are not sufficient on their own to meet the stricter requirements of the ESRS. Significant additional efforts are still required to ensure full compliance.