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Kestävyysraportoinnin merkitys pienille ja keskisuurille yrityksille
(2024)
tarkoituksena oli kerätä pk-yritysten ulkoisten sidosryhmien näkemyksiä, joita kohdistuu pk-yritysten kestävyysraportointia kohtaan ja näin ollen hyödyntää kerättyä dataa olennaisuusanalyysin aloitukseen. Työelämän yhteistyökumppanina tässä työssä toimi...
The aim of this thesis was to create an understanding of sustainability reporting for the client company and to do the groundwork for conducting materiality analysis as part of initiating sustainability reporting. The purpose of the thesis was to gather the perspectives of external stakeholders of SMEs regarding sustainability reporting and thus utilize the collected data for commencing materiality analysis. The industrial partner in this thesis was Ionix Oy, a manufacturing company based in Hämeenlinna. The theoretical framework of the thesis initially addresses corporate social responsibility and CSR reporting (also referred to as sustainability reporting or responsible reporting) at a general level. In addition to these, the theoretical framework dives into the recently enacted European sustainability reporting directive and sustainability reporting standards. Furthermore, the theoretical framework also presents other frameworks influencing sustainability reporting, one of the most significant factors in this theoretical framework being materiality analysis and stakeholder theory. Subsequently, the significance of corporate social responsibility and sustainability reporting from the perspective of small and medium-sized enterprises (SMEs) is highlighted. Sustainability reporting and its significance are expected to increase among SMEs because current mandatory legislation primarily targets large companies, which then flows down through supply chains to smaller companies. The empirical part of this thesis was conducted as qualitative research, aiming to gather the perspectives and expectations of external stakeholders on sustainability reporting by SMEs through expert interviews. The interviewees were selected through purposive sampling, and the interviews were semistructured thematic interviews. The selection criterion for interviewees was their expertise in sustainability themes. The research results clearly indicated the significance of sustainability reporting. However, in which form it will take place for SMEs, was still undetermined based on the research. There was an agreement that sustainability reporting and promoting sustainable business practices could create a competitive advantage compared to those companies that do not engage in sustainability reporting. This came out particularly from the perspective of supply chains, which was shown both in the theoretical framework and in each interview. Legislative obligations that are targeting large companies become relevant for subcontractors through supply chains. Possible changes in suppliers within supply chains should be seen in SMEs not as business risks but as new business opportunities. As a development proposal based on the research results, materiality analysis and collaboration with stakeholders were suggested to be made the central tenets of the client company's business strategy. Through materiality analysis and subsequent sustainability reporting, the company can identify risks and opportunities related to its industry and business. These insights can also help to identify potential needs to change the business strategy, stay competitive in tenders, and ensure business continuity....
The aim of this thesis was to create an understanding of sustainability reporting for the client company and to do the groundwork for conducting materiality analysis as part of initiating sustainability reporting. The purpose of the thesis was to gather the perspectives of external stakeholders of SMEs regarding sustainability reporting and thus utilize the collected data for commencing materiality analysis. The industrial partner in this thesis was Ionix Oy, a manufacturing company based in Hämeenlinna. The theoretical framework of the thesis initially addresses corporate social responsibility and CSR reporting (also referred to as sustainability reporting or responsible reporting) at a general level. In addition to these, the theoretical framework dives into the recently enacted European sustainability reporting directive and sustainability reporting standards. Furthermore, the theoretical framework also presents other frameworks influencing sustainability reporting, one of the most significant factors in this theoretical framework being materiality analysis and stakeholder theory. Subsequently, the significance of corporate social responsibility and sustainability reporting from the perspective of small and medium-sized enterprises (SMEs) is highlighted. Sustainability reporting and its significance are expected to increase among SMEs because current mandatory legislation primarily targets large companies, which then flows down through supply chains to smaller companies. The empirical part of this thesis was conducted as qualitative research, aiming to gather the perspectives and expectations of external stakeholders on sustainability reporting by SMEs through expert interviews. The interviewees were selected through purposive sampling, and the interviews were semistructured thematic interviews. The selection criterion for interviewees was their expertise in sustainability themes. The research results clearly indicated the significance of sustainability reporting. However, in which form it will take place for SMEs, was still undetermined based on the research. There was an agreement that sustainability reporting and promoting sustainable business practices could create a competitive advantage compared to those companies that do not engage in sustainability reporting. This came out particularly from the perspective of supply chains, which was shown both in the theoretical framework and in each interview. Legislative obligations that are targeting large companies become relevant for subcontractors through supply chains. Possible changes in suppliers within supply chains should be seen in SMEs not as business risks but as new business opportunities. As a development proposal based on the research results, materiality analysis and collaboration with stakeholders were suggested to be made the central tenets of the client company's business strategy. Through materiality analysis and subsequent sustainability reporting, the company can identify risks and opportunities related to its industry and business. These insights can also help to identify potential needs to change the business strategy, stay competitive in tenders, and ensure business continuity....
Olennaisuusanalyysin merkitys vastuullisen liiketoiminnan ja vastuullisuusraportoinnin kehittämisessä
(2023)
Koska rakentamisen sekä rakennetun ympäristön osuus jätteistä, CO2-päästöistä ja luonnonvarojen kulutuksesta on huomattava, rakennusalan tulisi pyrkiä kehittämään toimintatapojaan vastuullisempaan suuntaan. Myös yritysten vastuullisuusraportointi...
Asianajotoimisto osana arvoketjua : miten valmistautua EU:n yritysten kestävyysraportointia koskevaan direktiiviin
(2023)
Yritysten kestävään toimintaan kohdistuu yhä enemmän vaatimuksia sääntelyn ja sidosryhmien osalta. Aiemmin vapaaehtoisuuteen perustunut vastuullisuustyö muuttuu entistä vahvemmin oikeudellisesti sitovan sääntelyn ohjaamaksi. ...

