Sustainability awareness : a comparative study between the Polytechnic University of Valencia and the Turku University of Applied Sciences in the European regulatory framework
Esteve Domenech, Marta (2025)
2025
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https://urn.fi/URN:NBN:fi:amk-2025060821527
https://urn.fi/URN:NBN:fi:amk-2025060821527
Tiivistelmä
This Final Degree Thesis analyses the level of awareness and preparation in Sustainability, considering the European regulations, at the Polytechnic University of Valencia (Universitat Politècnica de València, UPV) and the Turku University of Applied Sciences (Turku UAS). It examines the impact of the evolution of sustainability regulations, focusing on the Corporate Sustainability Reporting Directive (CSRD) 2022/2464/EU and the European Sustainability Reporting Standards (ESRS) of Delegated Regulation 2023/2772/EU. Although these standards do not directly bind universities, their influence is significant.
The research recognises the crucial role of universities in the transition towards a more sustainable economy. Its interest in CSRD and ESRS is justified by: training future professionals who will apply these standards, enhancing their institutional reputation, attracting business collaborations, contributing to the Sustainable Development Goals (SDGs) and the Green Deal, and impacting the local and regional community.
The methodology used is based on a bibliographic search and has been completed by means of a semi-structured interview with those responsible for this area in both institutions. The study compares the approaches, policies and commitments to sustainability of UPV and Turku UAS, identifying strengths and weaknesses in relation to CSRD and ESRS. It also includes an analysis that relates the practices and strategies of both universities to the different ESRS standards, offering recommendations to improve the integration of sustainability in university management.
The results aim to improve value to the research community and society, showing how higher education institutions respond to the demands for transparency and accountability in sustainability. It is hoped that the conclusions will encourage more sustainable practices and train professionals better prepared for future challenges.
The research recognises the crucial role of universities in the transition towards a more sustainable economy. Its interest in CSRD and ESRS is justified by: training future professionals who will apply these standards, enhancing their institutional reputation, attracting business collaborations, contributing to the Sustainable Development Goals (SDGs) and the Green Deal, and impacting the local and regional community.
The methodology used is based on a bibliographic search and has been completed by means of a semi-structured interview with those responsible for this area in both institutions. The study compares the approaches, policies and commitments to sustainability of UPV and Turku UAS, identifying strengths and weaknesses in relation to CSRD and ESRS. It also includes an analysis that relates the practices and strategies of both universities to the different ESRS standards, offering recommendations to improve the integration of sustainability in university management.
The results aim to improve value to the research community and society, showing how higher education institutions respond to the demands for transparency and accountability in sustainability. It is hoped that the conclusions will encourage more sustainable practices and train professionals better prepared for future challenges.