Leveraging Management Systems for Sustainability integration: Enhancing Sustainability Reporting Practices in SMEs
Translated title
Udnyttelse af ledelsessystemer til bæredygtighedsintegration: Styrkelse af bæredygtighedsrapportering i små og mellemstore virksomheder
Author
Brix, Jonas
Term
4. Term
Publication year
2025
Pages
81
Abstract
Sustainability reporting is changing. New requirements such as the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) are reshaping expectations. Although small and medium-sized enterprises (SMEs) are not directly required to report, they face growing pressure from stakeholders to share sustainability information. This thesis examines whether SMEs can build on the management and risk management systems they already use, particularly ISO-based systems, to meet ESRS and broader sustainability reporting needs. The findings indicate that principles from ISO management systems and the ISO standard for risk management can help turn ESRS and DMA requirements into day-to-day practice in organizations with mature management systems. Overall, the thesis offers a broader understanding of how SMEs can navigate complex disclosure requirements and how their management systems can support ESRS.
Rapportering om bæredygtighed er under forandring. Nye krav som Corporate Sustainability Reporting Directive (CSRD) og European Sustainability Reporting Standards (ESRS) ændrer forventningerne. Selvom små og mellemstore virksomheder (SMV’er) ikke direkte er forpligtet til at rapportere, oplever de et voksende pres fra interessenter for at dele bæredygtighedsoplysninger. Dette speciale undersøger, om SMV’er kan bygge videre på deres eksisterende ledelsessystemer og risikostyring, særligt ISO-baserede systemer, som grundlag for at imødekomme ESRS og bæredygtighedsrapportering. Resultaterne peger på, at principper fra ISO-ledelsessystemer og ISO-standarden for risikostyring kan hjælpe med at omsætte ESRS og DMA til praksis i organisationer med modne ledelsessystemer. Samlet giver specialet en bredere forståelse af, hvordan SMV’er kan navigere i komplekse oplysningskrav, og hvordan deres ledelsessystemer kan understøtte ESRS.
[This apstract has been rewritten with the help of AI based on the project's original abstract]
Keywords
ESRS ; CSRD ; DMA ; Risk Management ; Integration ; ISO ; 9001 ; 31000