Leveraging Management Systems for Sustainability integration: Enhancing Sustainability Reporting Practices in SMEs

Abstract

Landskabet for bæredygtighedsrapportering er under forandring, hvilket har resulteret i implementeringen af Corporate Sustainability Reporting Directive (CSRD) og de Eu ropæiske Bæredygtighedsrapporteringsstandarder (ESRS). Selvom små og mellemstore virksomheder (SMV’er) ikke er direkte forpligtet til at udarbejde bæredygtighedsrappor teringer, har dette skabt betydelige udfordringer og muligheder for SMV’er; de oplever et stigende pres fra interessenter om at offentliggøre bæredygtighedsrelateret informationer. Dette speciale har undersøgt potentialet for at udnytte eksisterende ledelsessystemer og den risikostyring, der er indlejret i disse systemer, som fundament for at imødekomme kravene i ESRS og bæredygtighedsrapportering i SMV’er. Undersøgelsens resultater indikerer, at principperne fra ISO’s ledelsessystemer og ISO standarden for risikostyring kan understøtte operationaliseringen af ESRS og dobbelt væsentlighedsvurdering (DMA) i modne ledelsessystemer i organisationer. Dette speciale bidrager med en bredere forståelse ved at undersøge, hvordan SMV’er kan navigere i kompleksiteten af krav til bæredygtighedsrapportering, og hvordan SMV’ers ledelsessystemer kan understøtte implementeringen af ESRS.

The landscape of sustainability reporting is evolving, which has resulted in the implementation of the Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards. Even though small and medium-sized enterprises are not directly mandated to disclose on sustainability requirements, this has resulted in significant challenges and opportunities for small and medium-sized enterprises; they are facing an increasing pressure from stakeholder to disclose sustainability related information. This master thesis investigated the potential for leveraging existing management system and the risk management within these system, as foundation for accommodating the ESRS and sustainability reporting in SMEs. The findings from this study suggest the the principles from the ISO management system and the ISO Standard for Risk management, can support the operationalization of the ESRS and the DMA within mature management systems in organizations. This thesis is contributing with a broader understanding, by exploring how SMEs can navigate the complexity of sustainability disclosure requirements, in how SME management system can support the ESRS.

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A master thesis from Aalborg University

Leveraging Management Systems for Sustainability integration: Enhancing Sustainability Reporting Practices in SMEs

[Udnyttelse af ledelsessystemer til bæredygtighedsintegration: Styrkelse af bæredygtighedsrapportering i små og mellemstore virksomheder]