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[{"key": "dc.contributor.advisor", "value": "Vallius, Elisa", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.advisor", "value": "Baumeister, Stefan", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.advisor", "value": "Sarna, Bhavesh", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.advisor", "value": "Nikula, Johannes", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Laine, Venla", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2024-06-07T07:26:32Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2024-06-07T07:26:32Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2024", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/95636", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "The environment in which organizations operate is changing and with sustainability reporting they can transparently address the economic, environmental, social, and governance impacts of the company\u2019s processes. The importance of corporate social responsibility is increasing internationally, and European Union has responded to this with a new regulation. The European Sustainability Reporting Standard (ESRS) defines a standardized framework for evaluating material negative and positive impacts as well as risk and opportunities regarding the undertaking\u2019s sustainability. The purpose of this study was to analyze the current sustainability reporting model of software company Pinja Group Oy and define if it meets the requirements of European Sustainability Reporting Standards. To evaluate the company\u2019s current sustainability report, Global Reporting Initiative (GRI) indicators and metrics were compared to the new ESRS requirements. The comparability with ESRS was analyzed with gathering both qualitative and quantitative data regarding sustainability reporting frameworks from EU legislation, global frameworks, and from the company data. The sustainability reporting of Pinja Group was evaluated to meet the minimum ESRS requirements of financial reporting. The current GRI-based reporting met climate change, own workforce, and consumer as well as business conduct ESRS requirements which were material. To present an extensive picture of their sustainability impacts in the future, the organization should conduct double materiality assessment as a first step to meet the requirements of ESRS.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Ymp\u00e4rist\u00f6, jossa organisaatiot toimivat, on muuttumassa, ja kest\u00e4v\u00e4n kehityksen raportoinnin avulla yritykset voivat l\u00e4pin\u00e4kyv\u00e4sti k\u00e4sitell\u00e4 toimintansa taloudellisia, ymp\u00e4rist\u00f6llisi\u00e4, hallinnollisia ja sosiaalisia vaikutuksia. Organisaatioiden yhteiskuntavastuun merkitys kasvaa jatkuvasti maailmanlaajuisella tasolla ja Euroopan Unioni on vastannut t\u00e4h\u00e4n. Eurooppalaiset kest\u00e4vyysraportointistandardit (ESRS) m\u00e4\u00e4ritt\u00e4v\u00e4t standardoidun kehyksen organisaatioiden olennaisten negatiivisten ja positiivisten vaikutusten sek\u00e4 riskien ja mahdollisuuksien m\u00e4\u00e4ritt\u00e4miseen yrityksen toiminnan kest\u00e4vyyden n\u00e4k\u00f6kulmasta. T\u00e4m\u00e4n tutkielman tarkoituksena oli arvioida t\u00e4ytt\u00e4\u00e4k\u00f6 ohjelmistoyritys Pinja Group Oy:n t\u00e4m\u00e4nhetkinen kest\u00e4vyysraportointimalli Eurooppalaisen kest\u00e4vyysraportointistandardien vaatimukset. Organisaation kest\u00e4vyysraportoinnin tiedon riitt\u00e4vyyden analysoinnissa Global Reporting Initiative (GRI) raportointity\u00f6kalun kest\u00e4vyysindikaattoreita sek\u00e4 yksik\u00f6it\u00e4 verrattiin uusiin ESRS standardeihin. Kest\u00e4vyysraportoinnin prosessin riitt\u00e4vyyden m\u00e4\u00e4ritt\u00e4miseksi ker\u00e4ttiin kvantitatiivista sek\u00e4 kvalitatiivista dataa kest\u00e4vyysraportointikehyksien vaatimuksista niin EU lains\u00e4\u00e4d\u00e4nn\u00f6st\u00e4, globaaleista viitekehyksist\u00e4 kuin ohjelmistoyritykselt\u00e4 ja datan pohjalta luotiin uusi raportointikehys, johon yrityksen metodeja verrattiin. Kest\u00e4vyysraportoinnin arviointiin t\u00e4ytt\u00e4v\u00e4n ESRS raportoinnin v\u00e4himm\u00e4issis\u00e4lt\u00f6\u00e4 koskevat vaatimukset yleisten taloustietojen osalta. Yrityksen GRI-pohjainen raportointi t\u00e4ytti ESRS ilmastonmuutos, ty\u00f6ntekij\u00e4 sek\u00e4 kuluttaja ja liiketoiminta aihestandardien olennaisimpia pyk\u00e4li\u00e4. Antaakseen kattavan kuvan kest\u00e4vyysvaikutuksistaan olisi yrityksen suoritettava kaksoisolennaisuusarvio analyysi ESRS raportointivaatimusten t\u00e4ytt\u00e4miseksi.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2024-06-07T07:26:32Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2024-06-07T07:26:32Z (GMT). No. of bitstreams: 0\n Previous issue date: 2024", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "71", "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": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "CSRD", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "GRI", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "material impacts", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "sustainability reporting framework", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Does the current sustainability reporting of the software company meet the requirements of European Sustainability Reporting Standards : a case study", "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-202406074398", "language": null, "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": "Faculty of Sciences", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Matemaattis-luonnontieteellinen tiedekunta", "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.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Department of Biological and Environmental Science", "language": "en", "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.department", "value": "Bio- ja ymp\u00e4rist\u00f6tieteiden laitos", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Environmental science", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Corporate Environmental Management", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Ymp\u00e4rist\u00f6tiede", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Yritysten ymp\u00e4rist\u00f6johtaminen", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.collaborator", "value": "business", "language": "", "element": "contractresearch", "qualifier": "collaborator", "schema": "yvv"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "yvv.contractresearch.initiative", "value": "student", "language": "", "element": "contractresearch", "qualifier": "initiative", "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.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": "40151", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20425", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "raportointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kest\u00e4v\u00e4 kehitys", "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": "reporting", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sustainable development", "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/en/workspaces/facilities/facilities#autotoc-item-autotoc-2).", "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/fi/tyoskentelytilat/laitteet-ja-tilat#autotoc-item-autotoc-2.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}]
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