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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Hietanen, Mikael", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-06-17T09:14:42Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-06-17T09:14:42Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2025", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/103657", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Kest\u00e4v\u00e4n kehityksen merkitys liiketoiminnassa on kasvanut viime vuosina erilaisten kest\u00e4vyytt\u00e4 edist\u00e4vien tavoitteiden sek\u00e4 sopimusten, kuten Pariisin ilmastosopimuksen sek\u00e4 YK:n Agenda 2030 -toimintaohjelman my\u00f6t\u00e4. Toiminnan l\u00e4pin\u00e4kyvyys on keskeinen osa kest\u00e4v\u00e4\u00e4 liiketoimintaa, jota ohjaa kest\u00e4vyysraportoinnin s\u00e4\u00e4ntely. Viimeisin merkitt\u00e4v\u00e4 muutos EU-tasolla kest\u00e4vyysraportoinnin s\u00e4\u00e4ntelyss\u00e4 tapahtui 5. tammikuuta 2023, kun CSRD-direktiivi astui voimaan (Direktiivi - 2022/2464). Direktiivimuutoksen tavoitteena on kehitt\u00e4\u00e4 eurooppalaista kest\u00e4vyysraportointia korvaamalla kritiikki\u00e4 saanut NFRD-direktiivi (Direktiivi - 2014/95, 2014) sek\u00e4 edist\u00e4\u00e4 kest\u00e4vyysraportoinnin vertailukelpoisuutta ja yhdenmukaisuutta.\nT\u00e4ss\u00e4 tutkimuksessa tarkastellaan, miten edell\u00e4 mainittu direktiivimuutos n\u00e4kyy kest\u00e4vyysraportoinnissa k\u00e4yt\u00e4nn\u00f6ss\u00e4. Tavoitteena on tutkia CSRD- ja NFRD-raporttien vertailukelpoisuutta, niiden keskeisi\u00e4 eroja sek\u00e4 arvioida uuden direktiivin tavoitteiden onnistumista. Tutkimus toteutettiin laadullisena tutkimuksena, jossa aineiston tarkasteluun ja analysointiin k\u00e4ytetiin sis\u00e4ll\u00f6nanalyysin menetelm\u00e4\u00e4. Tutkimuksen aineisto koostui viiden p\u00f6rssiin listatun suomalaisen teollisuusyrityksen CSRD- ja NFRD-raporteista vuosilta 2024 ja 2025.\nTutkimuksen tulosten perusteella direktiivimuutos edisti kest\u00e4vyysraportoinnin vertailukelpoisuutta, jossa keskeisess\u00e4 roolissa olivat yhten\u00e4isemm\u00e4t sek\u00e4 vaativammat raportointivaatimukset. CSRD-direktiivin my\u00f6t\u00e4 raportit tarjosivat kattavampaa kest\u00e4vyysinformaatiota, joka huomioi sidosryhmien tarpeet ja n\u00e4kemykset paremmin. Direktiivi onnistui tavoitteissaan parantamalla kest\u00e4vyysraportoinnin vertailukelpoisuutta ja yhten\u00e4isyytt\u00e4 sek\u00e4 tuomalla mukaan uuden olennaisuuden n\u00e4k\u00f6kulman.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2025-06-17T09:14:42Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-06-17T09:14:42Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "84", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "CSRD ja NFRD: Kest\u00e4vyysraporttien vertailukelpoisuus suomalaisissa teollisuusyrityksiss\u00e4", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202506175462", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi ja yritysrahoitus", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting and Corporate Finance", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "restrictedAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://www.jyu.fi/fi/osc/kirjasto/tyoskentelytilat/laitteet-ja-tilat#toc-jyx-ty-asema.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://www.jyu.fi/en/osc/library/workspaces/facilities-and-equipment#toc-jyx-workstation).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "ei tietoa saavutettavuudesta", "language": "fi", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "unknown accessibility", "language": "en", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}]
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