Sustainability Reporting as a Signal to Job Seekers
Hämäläinen, Minna (2025)
2025
All rights reserved. This publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited.
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2025121235326
https://urn.fi/URN:NBN:fi:amk-2025121235326
Tiivistelmä
This thesis examines sustainability reporting as a signal to job seekers and explores how such reporting influences their employment decisions in the Oulu region. This topic remains underexplored, particularly regarding how job seekers interpret sustainability reports when evaluating potential employers.
The study applies the Triple Bottom Line (TBL) framework. The study investigates which of the sustainability dimensions, environmental, social, or economic, is prioritized by job seekers, what challenges they face when interpreting sustainability reports, and whether job seekers believe the importance of sustainability changes once employed. To complement these perspectives, job advertisements from a major technology company in the region were analysed to identify how TBL dimensions appear in job advertisements.
The theoretical framework integrates the TBL model with Signaling Theory and considers the role of established reporting frameworks, including the Global Reporting Initiative (GRI) and the Corporate Sustainability Reporting Directive (CSRD), in shaping corporate sustainability reporting.
A mixed-methods design was applied. The core of the empirical part was the quantitative and qualitative survey conducted among potential job seekers in the Oulu region (n=10). Additional insights were gained by deductive qualitative analysis of job advertisements from an example company (n=14), which were analysed using TBL-related keywords.
The findings of this thesis relate to the research questions. Sustainability reporting has a moderate influence on job seekers’ decision-making, but the importance increases if sustainability reporting is clearer since job seekers face challenges in interpreting the reports. Job seekers prioritize the social dimension over environmental and economic dimensions. Furthermore, job seekers perceive that sustainability becomes more important once employed.
This thesis concludes that sustainability reporting can support job seekers in decision-making, but its influence depends on the clarity and accessibility of the information provided. The results suggest that companies may enhance employer attractiveness by presenting sustainability information in a more concise, clear, and transparent format.
The study applies the Triple Bottom Line (TBL) framework. The study investigates which of the sustainability dimensions, environmental, social, or economic, is prioritized by job seekers, what challenges they face when interpreting sustainability reports, and whether job seekers believe the importance of sustainability changes once employed. To complement these perspectives, job advertisements from a major technology company in the region were analysed to identify how TBL dimensions appear in job advertisements.
The theoretical framework integrates the TBL model with Signaling Theory and considers the role of established reporting frameworks, including the Global Reporting Initiative (GRI) and the Corporate Sustainability Reporting Directive (CSRD), in shaping corporate sustainability reporting.
A mixed-methods design was applied. The core of the empirical part was the quantitative and qualitative survey conducted among potential job seekers in the Oulu region (n=10). Additional insights were gained by deductive qualitative analysis of job advertisements from an example company (n=14), which were analysed using TBL-related keywords.
The findings of this thesis relate to the research questions. Sustainability reporting has a moderate influence on job seekers’ decision-making, but the importance increases if sustainability reporting is clearer since job seekers face challenges in interpreting the reports. Job seekers prioritize the social dimension over environmental and economic dimensions. Furthermore, job seekers perceive that sustainability becomes more important once employed.
This thesis concludes that sustainability reporting can support job seekers in decision-making, but its influence depends on the clarity and accessibility of the information provided. The results suggest that companies may enhance employer attractiveness by presenting sustainability information in a more concise, clear, and transparent format.