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[{"key": "dc.contributor.advisor", "value": "Baumeister, Stefan", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Ottelin, Hanna-Leena", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-12-08T06:34:38Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-12-08T06:34:38Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/92222", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Vuonna 2024 voimaan astuva EU:n kest\u00e4vyysraportointidirektiivi (CSRD, Corporate Sustainability Reporting Directive) tuo merkitt\u00e4vi\u00e4 muutoksia suomalaisten yritysten kest\u00e4vyysraportointiin. CSRD asettaa yrityksille ymp\u00e4rist\u00f6\u00f6n, yhteiskuntaan ja hallintoon liittyvi\u00e4 raportointivaatimuksia ja sen tavoitteena on lis\u00e4t\u00e4 l\u00e4pin\u00e4kyvyytt\u00e4 ja vertailtavuutta yritysten v\u00e4lill\u00e4. K\u00e4yt\u00e4nn\u00f6n tasolla yritysten tulee raportoida eurooppalaisten kest\u00e4vyysraportointistandardien (ESRS, European Sustainability Reporting Standards) mukaisesti. Suomessa uusi direktiivi koskettaa noin 600-800:aa yrityst\u00e4. \nCSRD:n vaatimukset muuttavat yritysten raportointia ennen kaikkea merkitsem\u00e4ll\u00e4 siirtym\u00e4\u00e4 vapaaehtoisesta pakolliseen raportointiin. T\u00e4m\u00e4n tutkielman tavoitteena on antaa tietoa suomalaisten yritysten raportoinnin nykytilasta suhteessa CSRD:n vaatimuksiin. Tutkielmassa analysoitiin 30 vuonna 2025 CSRD:n piiriin astuvan suomalaisyrityksen raportointia suhteessa pakollisiin ESRS2 tietovaatimuksiin. Tutkimusmenetelm\u00e4ksi valikoitui laadullinen sis\u00e4lt\u00f6analyysi.\nTutkielman havainnot osoittavat, ett\u00e4 suurin osa yrityksist\u00e4 (60%) on t\u00e4ll\u00e4 hetkell\u00e4 valmistunut uudistukseen keskinkertaisesti. Yritysten v\u00e4lill\u00e4 on kuitenkin paljon vaihtelua. Yrityksist\u00e4 23 % ei raportoinut kest\u00e4vyysasioista lainkaan. Yksik\u00e4\u00e4n yritys ei ollut t\u00e4ysin valmistautunut uusiin raportointivaatimuksiin ja kaikkien yritysten on parannettava sek\u00e4 raportoinnin m\u00e4\u00e4r\u00e4\u00e4 ett\u00e4 laatua.\nTarkasteltaessa raportointivaatimusten eri osa-alueita, suomalaiset yritykset raportoivat t\u00e4ll\u00e4 hetkell\u00e4 parhaiten tietojen j\u00e4ljitett\u00e4vyyteen (IRO-2), liiketoimintamallin ja markkina-aseman kuvaukseen (SBM-1) sek\u00e4 sidosryhm\u00e4vuorovaikutukseen (SBM-2) liittyen. Kaikkien yritysten tulee sit\u00e4 vastoin parantaa raportointiaan hallintoon liittyviss\u00e4 GOV-4 ja GOV-2 vaatimuksissa. Merkitt\u00e4vimp\u00e4n\u00e4 havaintona 93 % yrityksist\u00e4 tulee tehd\u00e4 kaksoisolennaisuusanalyysi ja 53 % yrityksist\u00e4 tulee kuvata arvoketjunsa. N\u00e4m\u00e4 puutteet ovat kriittisi\u00e4 yritysten raportoinnin tulevan onnistumisen kannalta, sill\u00e4 kaksinkertaisen olennaisuuden k\u00e4site ja ymm\u00e4rrys omasta arvoketjusta ovat CSRD:n keskeisi\u00e4 elementtej\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "The sustainability reporting landscape of Finnish companies is changing, as the EU Corporate Sustainability Reporting Directive (CSRD) will enter into force in January 2024. The CSRD aims at creating transparency and consistency across businesses by establishing environmental, social and governance related reporting requirements for companies. In practice, all companies subject to the CSRD are required to report in compliance with the European Sustainability Reporting Standards (ESRS). In Finland, around 600-800 companies will need to align their reporting according to the CSRD in a given timeline. \nThe CSRD reporting requirements bring major changes for many companies as for many it brings a shift from voluntary to mandatory reporting. This Master\u2019s Thesis aims to provide information on how prepared Finnish companies are towards the CSRD. This is done by analysing the current sustainability reporting of 30 Finnish companies that will be subject to the CSRD from 2025 onwards, against the mandatory ESRS2 disclosure requirements. The chosen research method is qualitative content analysis.\nThe findings of this Master\u2019s Thesis demonstrate an intermediate level of compliance with the CSRD for majority of the companies (60%). There is, however, a lot of variation between companies. Of the selected companies, a relatively high number, 23%, did not provide any sustainability reporting. None of the companies analyzed were fully aligned with the reporting requirements and all companies need to improve both their quantity and quality of reporting. \nRegarding different reporting areas, companies are currently performing the best on providing traceability on reported information (IRO-2), in describing their business model and market position (SBM-1) as well as in describing their stakeholder engagement (SBM-2). On the contrary, all companies need to level up their reporting in governance related disclosures GOV-4 and GOV-2. Most notably, 93 % of the companies still need to perform a double materiality analysis, and 53 % need to describe their value chain. These two findings are critical for the future success of the reporting of companies, as double materiality and value chain can be seen as founding elements for the CSRD overall.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-12-08T06:34:38Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-12-08T06:34:38Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "63", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "eng", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "CSRD", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "sis\u00e4lt\u00f6analyysi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "An assessment of the level of preparedness of selected Finnish companies towards the EU CSRD", "language": "", "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-202312088221", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "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.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "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": "Yritysten ymp\u00e4rist\u00f6johtaminen", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Corporate Environmental Management", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"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.subject.oppiainekoodi", "value": "20425", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kest\u00e4vyysraportointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritykset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ymp\u00e4rist\u00f6raportointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritysvastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sustainability reporting", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "enterprises", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "environmental reporting", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "corporate responsibility", "language": null, "element": "subject", "qualifier": "yso", "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": "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://kirjasto.jyu.fi/collections/archival-workstation).", "language": "en", "element": "rights", "qualifier": "accessrights", "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://kirjasto.jyu.fi/kokoelmat/arkistotyoasema..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}]
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