Lecha, Mandipa (2024) From Detection To Implementation: How Decision-Makers Can Effectively Implement Their Double Materiality Assessments. Bachelor thesis, Global Responsibility & Leadership (GRL).
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Abstract
This study aims to investigate how decision-makers can use the Corporate Sustainability Reporting Directive (CSRD) to help their businesses become more sustainable. The literature study emphasises the significance of sustainability literacy among leaders and organisational decision-makers role in CSRD and ESG initiatives. Five industry experts chosen through purposive sampling have been interviewed in semi-structured interviews as part of the study's qualitative approach. The interviews offer comprehensive insights into how decision-makers can apply the principles of CSRD and double materiality. The findings show that although the CSRD is seen as a thorough framework that encourages accountability and transparency, there are multiple ways in which it can be put into practice. Industry insiders point out that the mandate might encourage thorough sustainability reporting and make it easier for businesses to compare with one another. Difficulties, including political pressures and divergent views of the CSRD's objectives, were briefly mentioned. The study's conclusions have essential ramifications as they imply that the CSRD can spur a wider adoption of sustainable practices in various businesses. This research fills a knowledge gap and lays the groundwork for future studies on CSRD by offering a thorough grasp of the CSRD and its practical implications. Keywords: Sustainability reporting, Corporate Governance, Transition Planning, CSRD, Double Materiality
| Item Type: | Thesis (Bachelor) |
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| Name supervisor: | Faber, N.R. |
| Date Deposited: | 06 Jun 2024 13:22 |
| Last Modified: | 06 Jun 2024 13:22 |
| URI: | https://campus-fryslan.studenttheses.ub.rug.nl/id/eprint/460 |
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