The role of IT in ESG and CSRD compliance – A perspective from small and medium-sized enterprises

Soltész Martina (2026) The role of IT in ESG and CSRD compliance – A perspective from small and medium-sized enterprises. In: ESG - Risk Management or New Sustainability? VIII.BUEB International Sustainability Student ConferenceProceedings - Budapest University of Economics and Business 2025. Budapesti Gazdaságtudományi Egyetem, Budapest, Magyarország, pp. 1-13. ISBN 978-615-6886-27-9

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Abstract

In recent years, sustainability has gained increasing significance in corporate operations – not only as an expectation, but also as a regulatory requirement. While small and medium-sized enterprises were previously affected mainly indirectly – for example, through supply chains – newer European Union regulations, particularly the Corporate Sustainability Reporting Directive, are beginning to impose direct reporting obligations on them as well. Sustainability reporting is becoming unavoidable for a growing number of companies; however, meeting these requirements poses significant challenges, especially for small and medium-sized enterprises that have not previously prepared environmental reports. Complying with these regulations requires structured, reliable, and well-managed data, which in turn demands a solid and efficient information technology infrastructure. This presentation will explore the emerging sustainability reporting obligations relevant to small and medium-sized enterprises, how these affect business operations, and which information technology tools and systems can support companies in preparing for the new reporting expectations. It is essential that small and medium-sized enterprises prepare their internal information technology systems in time in order to meet these obligations and carry out effective reporting.