Supplier Sustainability Audit Framework Development to Ensure Compliance with the Upcoming Corporate Sustainability Due Diligence Directive
Heimonen, Kiia Janike (2024)
2024
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2024112830978
https://urn.fi/URN:NBN:fi:amk-2024112830978
Tiivistelmä
The objective of this Thesis is to propose a common supplier sustainability audit framework for the case company in order to identify and assess risks in supply chain and to ensure compliance with coming Corporate Sustainability Due Diligence Directive (CSDDD / CS3D). The business challenge is to contribute with common audit framework for the company to identify and assess risks in supply chain and ensure compliance with the upcoming Corporate Sustainability Due Diligence Directive).
The study is conducted by utilizing Action research methodology, and uses mainly qualitative research methods, with some elements of numeric/quantitative analysis. The study is implemented through conducting interviews, observations, benchmarking, and document analysis, in three phases of data collections, namely the current state analysis, the proposal building, and validation of the proposal. The review of existing knowledge and best practices focuses on the topics of corporate sustainability and the upcoming due diligence directive. The proposal is built by demonstrating the supplier sustainability audit process, analyzing, and improving the existing process, and focusing on the development needs.
The co-created proposal aligned the stages of the case company’s supplier sustainability audit process with the tools to evaluate supplier sustainability, both environmental and social, the roles who to assess/audit and when, taking into consideration the CSDDD requirements for due diligence, policies (human rights and sustainable procurement) and risk management. As a result of the thesis, the internal guidance documentation and supplier sustainability audit process were developed continuously by applying various actions, starting from quick wins based on the feedback and up to more long-term improvements.
Keywords: Sustainable Supply Chain Management, Supply Chain Transparency, Corporate Sustainability Due Diligence Directive, Supplier Sustainability Audit, Risk Management, Sustainability, Supplier Relationship Management
The study is conducted by utilizing Action research methodology, and uses mainly qualitative research methods, with some elements of numeric/quantitative analysis. The study is implemented through conducting interviews, observations, benchmarking, and document analysis, in three phases of data collections, namely the current state analysis, the proposal building, and validation of the proposal. The review of existing knowledge and best practices focuses on the topics of corporate sustainability and the upcoming due diligence directive. The proposal is built by demonstrating the supplier sustainability audit process, analyzing, and improving the existing process, and focusing on the development needs.
The co-created proposal aligned the stages of the case company’s supplier sustainability audit process with the tools to evaluate supplier sustainability, both environmental and social, the roles who to assess/audit and when, taking into consideration the CSDDD requirements for due diligence, policies (human rights and sustainable procurement) and risk management. As a result of the thesis, the internal guidance documentation and supplier sustainability audit process were developed continuously by applying various actions, starting from quick wins based on the feedback and up to more long-term improvements.
Keywords: Sustainable Supply Chain Management, Supply Chain Transparency, Corporate Sustainability Due Diligence Directive, Supplier Sustainability Audit, Risk Management, Sustainability, Supplier Relationship Management