How the European Union’s Sustainability Directives Are Shaping Procurement in the Engineered Wood Products Sector
Aaltio, Laura (2025)
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-202505069335
https://urn.fi/URN:NBN:fi:amk-202505069335
Tiivistelmä
The influence of the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) on procurement procedures in the engineered wood products sector is examined in this thesis. By using Company X as a case study, the thesis shows how these overlapping EU directives change procurement strategies by making compliance more difficult, making operations more complex, and necessitating sustainable, traceable sourcing.
Through a mixed-methods approach that combines stakeholder interviews with financial data analysis, the study finds that CSRD and CSDDD put pressure on businesses to deepen supplier engagement, integrate digital ESG reporting tools, and modernize procurement systems, especially with regard to Scope 3 emissions and forest certification standards. These adjustments bring long-term benefits in efficiency, resilience, and stakeholder trust, despite the fact that they also raise short-term expenses and operational difficulties.
This thesis is unique because it applies CSRD and CSDDD to procurement in a sector-specific manner, which is not well covered in the scholarship that is currently available. By connecting supply chain strategy, stakeholder theory, and sustainability reporting, the findings advance our knowledge of how legal sustainability frameworks are changing corporate procurement. The study ends by offering suggestions on how businesses might proactively match procurement with EU sustainability requirements, with a focus on cooperation, openness, and digital innovation.
Through a mixed-methods approach that combines stakeholder interviews with financial data analysis, the study finds that CSRD and CSDDD put pressure on businesses to deepen supplier engagement, integrate digital ESG reporting tools, and modernize procurement systems, especially with regard to Scope 3 emissions and forest certification standards. These adjustments bring long-term benefits in efficiency, resilience, and stakeholder trust, despite the fact that they also raise short-term expenses and operational difficulties.
This thesis is unique because it applies CSRD and CSDDD to procurement in a sector-specific manner, which is not well covered in the scholarship that is currently available. By connecting supply chain strategy, stakeholder theory, and sustainability reporting, the findings advance our knowledge of how legal sustainability frameworks are changing corporate procurement. The study ends by offering suggestions on how businesses might proactively match procurement with EU sustainability requirements, with a focus on cooperation, openness, and digital innovation.