- Simone Bloch Holmen
- Ida Ravn Thyssen
4. Term, Urban, Energy and Environmental Planning, Master (Master Programme)
This thesis examines organisational changes in three case companies which are subject to the CSRD. This was found relevant to investigate on the basis of a state-of-the-art literature review as well as an investigation of the current debate in Denmark regarding the CSRD through webinars, podcasts and interviews. This led to the following research questions: How does the requirement in the CSRD and the new ESRS standards affect the way in which the case companies internally work with sustainability and sustainability reporting, and which organisational changes are necessary for them to become compliant with the CSRD? To answer this research question, a document analysis was conducted of the CSRD as well as other relevant legislation and supplementary documents. This was in order to investigate which requirements were set for the companies through the CSRD. Additionally, a case study of three large Danish manufacturing companies was carried out. This case study applies the constructed conceptual framework to investigate which challenges the companies face and which organisational changes may be necessary to achieve compliance with the CSRD. It is concluded that the CSRD causes organisational changes, such as system changes and changes associated with data handling. The thesis further concludes that the organisational changes can be classified as developmental and transitional changes rather than transformational changes in the case companies.
Specialisation | Environmental Management and Sustainability Science |
---|---|
Language | English |
Publication date | 1 Jun 2023 |
Number of pages | 120 |