Assessing the Impact of the Corporate Sustainability Reporting Directive (CSRD) on the Adoption of Circular Economy Practices in Businesses
Limachi Tapia, Miguel (2025)
2025
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2025052716578
https://urn.fi/URN:NBN:fi:amk-2025052716578
Tiivistelmä
This thesis examines how the Corporate Sustainability Reporting Directive (CSRD) affects the implementation and disclosure of circular economy (CE) practices in energy sector companies. Focusing on the ESRS E5: Resource use and Circular Economy, this thesis examines how two Nordic companies incorporate CE principles into their sustainability strategies and disclosures.
A quantitative indicator framework and qualitative analysis is used as a mixed-method, information is collected from companies publicly sustainability reports and it is evaluated through a custom-designed gap assessment tool aligned with CSRD and ESRS E5 requirements. The research aims to understand how regulatory requirements shape corporate behaviour. The scope is limited to the public information available. The study makes use of current research on sustainability report, EU policy frameworks, and established CE theories. The conclusions aim to enhance a better understanding of how regulations as CSRD can support the transition towards circular business model.
A quantitative indicator framework and qualitative analysis is used as a mixed-method, information is collected from companies publicly sustainability reports and it is evaluated through a custom-designed gap assessment tool aligned with CSRD and ESRS E5 requirements. The research aims to understand how regulatory requirements shape corporate behaviour. The scope is limited to the public information available. The study makes use of current research on sustainability report, EU policy frameworks, and established CE theories. The conclusions aim to enhance a better understanding of how regulations as CSRD can support the transition towards circular business model.