Stakeholders' sustainability reporting perceptions - An example from wood processing industry

This thesis aims to understand stakeholders' perceptions on the importance of various sustainability aspects in the wood processing industry, with a focus on differences among stakeholder groups. A stakeholder survey based on double materiality assessment was conducted, targeting the organizati...

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Main Author: Björk, Laura
Other Authors: Jyväskylä University School of Business and Economics, Jyväskylän yliopiston kauppakorkeakoulu, University of Jyväskylä, Jyväskylän yliopisto
Format: Master's thesis
Language:eng
Published: 2024
Subjects:
Online Access: https://jyx.jyu.fi/handle/123456789/95984
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author Björk, Laura
author2 Jyväskylä University School of Business and Economics Jyväskylän yliopiston kauppakorkeakoulu University of Jyväskylä Jyväskylän yliopisto
author_facet Björk, Laura Jyväskylä University School of Business and Economics Jyväskylän yliopiston kauppakorkeakoulu University of Jyväskylä Jyväskylän yliopisto Björk, Laura Jyväskylä University School of Business and Economics Jyväskylän yliopiston kauppakorkeakoulu University of Jyväskylä Jyväskylän yliopisto
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description This thesis aims to understand stakeholders' perceptions on the importance of various sustainability aspects in the wood processing industry, with a focus on differences among stakeholder groups. A stakeholder survey based on double materiality assessment was conducted, targeting the organization's personnel and key customers. The analysis involved comparing measures of central tendency and employing both Welch's and Student's t-tests. Results indicated that the most important topics, based on mean values, were consumers and end-users, business conduct, workers in the value chain, and the organization's own workforce. The results also indicated that stakeholder perceptions are not always uniform, highlighting the need to directly engage stakeholders rather than relying on assumptions. For the target organization, this thesis provides comprehensive insights into stakeholders' perceptions of CSRD-related sustainability issues, supporting the double materiality assessment process. The study also illustrates the advantages and limitations of survey research in double materiality assessment. Tämän Pro gradu -tutkielman tavoitteena on ymmärtää sidosryhmien käsityksiä erilaisten kestävän kehityksen näkökohtien tärkeydestä puunjalostusteollisuudessa keskittyen erityisesti sidosryhmien välisiin eroihin. Tutkielman pohjaksi toteutettiin kaksoisolennaisuusarviointiin perustuva sidosryhmäkysely, joka lähetettiin kohdeorganisaation henkilöstölle ja avainasiakkaille. Analyysissä vertailtiin keskilukuja ja käytettiin sekä Welchin että Studentin t-testejä hypoteesien testaamiseen. Tulokset osoittivat, että tärkeimmät aiheet keskiarvoihin perustuen olivat kuluttajat ja loppukäyttäjät, liiketoiminta, arvoketjun työntekijät ja organisaation oma työvoima. Tuloksista kävi ilmi myös, että sidosryhmien näkemykset eivät aina ole yhdenmukaisia, mikä korostaa tarvetta huomioida sidosryhmien näkemyksiä kestäyystyössä. Tämä opinnäytetyö tarjoaa kohdeorganisaatiolle kattavan kuvauksen sidosryhmien käsityksistä CSRD:hen liittyvistä kestävän kehityksen aiheista ja tukee kaksoisolennaisuuden arviointiprosessia. Tutkimus havainnollistaa myös kyselytutkimuksen edut ja rajoitukset kaksoisolennaisuusarvioinnin työkaluna.
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A stakeholder survey based on double materiality assessment was conducted, targeting the organization's personnel and key customers. The analysis involved comparing measures of central tendency and employing both Welch's and Student's t-tests.\r\nResults indicated that the most important topics, based on mean values, were consumers and end-users, business conduct, workers in the value chain, and the organization's own workforce. The results also indicated that stakeholder perceptions are not always uniform, highlighting the need to directly engage stakeholders rather than relying on assumptions.\r\nFor the target organization, this thesis provides comprehensive insights into stakeholders' perceptions of CSRD-related sustainability issues, supporting the double materiality assessment process. 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Analyysiss\u00e4 vertailtiin keskilukuja ja k\u00e4ytettiin sek\u00e4 Welchin ett\u00e4 Studentin t-testej\u00e4 hypoteesien testaamiseen.\r\nTulokset osoittivat, ett\u00e4 t\u00e4rkeimm\u00e4t aiheet keskiarvoihin perustuen olivat kuluttajat ja loppuk\u00e4ytt\u00e4j\u00e4t, liiketoiminta, arvoketjun ty\u00f6ntekij\u00e4t ja organisaation oma ty\u00f6voima. Tuloksista k\u00e4vi ilmi my\u00f6s, ett\u00e4 sidosryhmien n\u00e4kemykset eiv\u00e4t aina ole yhdenmukaisia, mik\u00e4 korostaa tarvetta huomioida sidosryhmien n\u00e4kemyksi\u00e4 kest\u00e4yysty\u00f6ss\u00e4.\r\nT\u00e4m\u00e4 opinn\u00e4ytety\u00f6 tarjoaa kohdeorganisaatiolle kattavan kuvauksen sidosryhmien k\u00e4sityksist\u00e4 CSRD:hen liittyvist\u00e4 kest\u00e4v\u00e4n kehityksen aiheista ja tukee kaksoisolennaisuuden arviointiprosessia. 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spellingShingle Björk, Laura Stakeholders' sustainability reporting perceptions - An example from wood processing industry Corporate Environmental Management Yritysten ympäristöjohtaminen
title Stakeholders' sustainability reporting perceptions - An example from wood processing industry
title_full Stakeholders' sustainability reporting perceptions - An example from wood processing industry
title_fullStr Stakeholders' sustainability reporting perceptions - An example from wood processing industry Stakeholders' sustainability reporting perceptions - An example from wood processing industry
title_full_unstemmed Stakeholders' sustainability reporting perceptions - An example from wood processing industry Stakeholders' sustainability reporting perceptions - An example from wood processing industry
title_short Stakeholders' sustainability reporting perceptions - An example from wood processing industry
title_sort stakeholders sustainability reporting perceptions an example from wood processing industry
title_txtP Stakeholders' sustainability reporting perceptions - An example from wood processing industry
topic Corporate Environmental Management Yritysten ympäristöjohtaminen
topic_facet Corporate Environmental Management Yritysten ympäristöjohtaminen
url https://jyx.jyu.fi/handle/123456789/95984 http://www.urn.fi/URN:NBN:fi:jyu-202406184750
work_keys_str_mv AT björklaura stakeholderssustainabilityreportingperceptionsanexamplefromwoodprocessingindustry