Implementation of the Corporate Sustainability Reporting Directive: Examination of Changes Required in the Procurement Department
Theocharidis, Theodoros (2025)
2025
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-202505079805
https://urn.fi/URN:NBN:fi:amk-202505079805
Tiivistelmä
This thesis is reviewing the Corporate Sustainability Reporting Directive (CSRD) with the goal to define actions and changes needed in the Procurement Department of the case company to better support the fulfillment of CSRD requirements.
This thesis utilized Action research, and the data collection methods included semi-structured interviews with case company employees and document analysis. Literature review was conducted regarding sustainability, sustainability reporting, various sustainability reporting standards with the focus being CSRD, and how procurement can promote sustainability.
The current state analysis showed that although the case company is quite mature in sustainability matters and sustainability reporting, procurement employees are not very well informed about CSRD. They are also not always aware of the changes and actions that the procurement department could do to support the case company in following the CSRD requirements and achieve its broader sustainability targets. The outcome of the thesis is a set of proposals for development, such as a GHG emissions reduction program, CSRD training program for procurement employees, and an updated supplier onboarding questionnaire. The case company can benefit from the outcomes by improving sustainability and CSRD knowledge in the procurement department, enhancing supplier involvement, and better understanding how procurement department can support with the sustainability targets and CSRD requirements.
This thesis utilized Action research, and the data collection methods included semi-structured interviews with case company employees and document analysis. Literature review was conducted regarding sustainability, sustainability reporting, various sustainability reporting standards with the focus being CSRD, and how procurement can promote sustainability.
The current state analysis showed that although the case company is quite mature in sustainability matters and sustainability reporting, procurement employees are not very well informed about CSRD. They are also not always aware of the changes and actions that the procurement department could do to support the case company in following the CSRD requirements and achieve its broader sustainability targets. The outcome of the thesis is a set of proposals for development, such as a GHG emissions reduction program, CSRD training program for procurement employees, and an updated supplier onboarding questionnaire. The case company can benefit from the outcomes by improving sustainability and CSRD knowledge in the procurement department, enhancing supplier involvement, and better understanding how procurement department can support with the sustainability targets and CSRD requirements.