Sustainability Standards for Casemet Oy: ESG and CO2 Emissions
Mulrooney, Peter (2023)
2023
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2023101927760
https://urn.fi/URN:NBN:fi:amk-2023101927760
Tiivistelmä
The objective of the thesis was to identify an applicable ESG and CO2 emissions calculation standard for Casemet Oy, a metal manufacturing organization located in Finland and in Estonia.
The research method was a traditional-narrative literature review. A literature search was made to identify EU legislation, ESG standards and CO2 emissions calculation standards. A quantitative and qualitative analysis was made to identify organizations that are similar to Casemet Oy. Information regarding the ESG standards and CO2 emissions calculation standards that are either being used or planning to be used by the identified organizations was collected through a survey.
The study identified EU legislation that certain organizations within the European Union must adhere to for reporting sustainability information. Additionally, the study assessed and compared the different ESG standards for disclosing sustainability information, as well as the standards for calculating CO2 emissions. A recommendation was made to Casemet Oy regarding which ESG and CO2 emissions calculation standard they should use. Based on the study’s findings, the ESRS standard, published by the European Financial Reporting Advisory Group, was the ESG standard recommended and the GHG Protocol standards were the CO2 emissions calculation standards recommended.
The research method was a traditional-narrative literature review. A literature search was made to identify EU legislation, ESG standards and CO2 emissions calculation standards. A quantitative and qualitative analysis was made to identify organizations that are similar to Casemet Oy. Information regarding the ESG standards and CO2 emissions calculation standards that are either being used or planning to be used by the identified organizations was collected through a survey.
The study identified EU legislation that certain organizations within the European Union must adhere to for reporting sustainability information. Additionally, the study assessed and compared the different ESG standards for disclosing sustainability information, as well as the standards for calculating CO2 emissions. A recommendation was made to Casemet Oy regarding which ESG and CO2 emissions calculation standard they should use. Based on the study’s findings, the ESRS standard, published by the European Financial Reporting Advisory Group, was the ESG standard recommended and the GHG Protocol standards were the CO2 emissions calculation standards recommended.