The Effect of CSRD on the Supply Chain: And Implementations of Sustainability To Logistics
Translated title
Effekten af CSRD på forsyningskæden: Og implementeringer af bæredygtighed til logistik
Author
Olesen, Thomas
Term
4. term
Publication year
2024
Submitted on
2024-01-23
Pages
60
Abstract
Denne afhandling forklarer EU’s NFRD (Non-Financial Reporting Directive) og CSRD (Corporate Sustainability Reporting Directive), og hvordan de gælder for udvalgte børsnoterede virksomheder. Direktiverne medfører omfattende krav til årlige, obligatoriske bæredygtighedsrapporter efter ESRS (European Sustainability Reporting Standards). Afhandlingen undersøger også, hvordan CSRD driver ændringer i virksomhedernes drift af forsyningskæde og logistik, i samspil med andre initiativer som EU’s Green Deal. Den gennemgår praktiske metoder til at indsamle og håndtere data til rapporteringen for at øge nøjagtighed og transparens for interessenter og aktionærer. Derudover udforskes, hvordan traditionelle forsyningskædemodeller kan kombineres med bæredygtighedshensyn for at forbedre den samlede performance. Afslutningsvis præsenteres en løsning, der skal hjælpe virksomheder med at afklare overgangen til et mere optimeret og bæredygtigt valg af leverandører.
This thesis explains the EU’s NFRD (Non-Financial Reporting Directive) and CSRD (Corporate Sustainability Reporting Directive) and how they apply to selected listed companies. These directives introduce extensive requirements for annual, mandatory sustainability reporting using ESRS (European Sustainability Reporting Standards). The thesis also examines how CSRD drives changes in supply chain and logistics operations, alongside initiatives such as the EU Green Deal. It reviews practical ways to collect and manage data for these reports to improve accuracy and transparency for stakeholders and shareholders. In addition, it explores how traditional supply chain models can be combined with sustainability goals to improve overall performance. Finally, it presents a solution designed to clarify the transition toward a more optimized and sustainable selection of suppliers.
[This summary has been rewritten with the help of AI based on the project's original abstract]
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