Defining the Sustainability Reporting Process under CSRD : Case Company A. Ahlström Oy
Ruohonen, Kirsi (2025)
2025
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2025060420178
https://urn.fi/URN:NBN:fi:amk-2025060420178
Tiivistelmä
The master’s thesis explored the implementation of the reporting process under Corporate Sustainability Reporting Directive (CSRD) within the case company A. Ahlström Oy. The study aimed to define an efficient and transparent sustainability reporting process that ensures accurate results. The reporting process definition was guided by the company's needs but also European Sustainability Reporting Standards (ESRS). ESRS standards direct how European companies must report on their environmental, social, and governance (ESG) impacts in the coming years. The case company is required to submit a consolidated group statement, which covers not only the parent company but also its subsidiaries.
The theoretical framework combined environmental, social, and governance aspects of sustainability with CSRD requirements and the case company’s needs for the reporting process. The theoretical part of the study researched the general aspects of the reporting process but also considered the sustainability angle. The Corporate Sustainability Reporting Directive was discussed from the perspective of Finnish national legislation and ESRS standards, but also through the preparation process for sustainability statement.
The research adopted a case study approach, utilizing interviews and observations to explore the insights from the company's perspective. The document analysis was used to investigate the ESRS requirements for specific issues important to the case company. The most important findings were made about resourcing, division of responsibilities, and the level of competence in sustainability issues.
The findings were gathered into the sustainability reporting process map that illustrated the steps in data collection, validation, consolidation, and assurance. The process map presented both numeric and narrative data processing starting from the company level and ending at the group level.
The results were significant for the case company in further developing its processes and internal guidelines. However, the ongoing development of the CSRD framework posed challenges for the implementation of the new reporting requirements. The defined reporting process serves as a practical guide for the company and can be adapted by other organizations preparing for CSRD compliance.
The theoretical framework combined environmental, social, and governance aspects of sustainability with CSRD requirements and the case company’s needs for the reporting process. The theoretical part of the study researched the general aspects of the reporting process but also considered the sustainability angle. The Corporate Sustainability Reporting Directive was discussed from the perspective of Finnish national legislation and ESRS standards, but also through the preparation process for sustainability statement.
The research adopted a case study approach, utilizing interviews and observations to explore the insights from the company's perspective. The document analysis was used to investigate the ESRS requirements for specific issues important to the case company. The most important findings were made about resourcing, division of responsibilities, and the level of competence in sustainability issues.
The findings were gathered into the sustainability reporting process map that illustrated the steps in data collection, validation, consolidation, and assurance. The process map presented both numeric and narrative data processing starting from the company level and ending at the group level.
The results were significant for the case company in further developing its processes and internal guidelines. However, the ongoing development of the CSRD framework posed challenges for the implementation of the new reporting requirements. The defined reporting process serves as a practical guide for the company and can be adapted by other organizations preparing for CSRD compliance.