Who Matters in Corporate Biodiversity Reporting? Unveiling Stakeholders and Their Perspectives on Reporting in the CSRD Framework

Mellerup, Laust ; Jaremczuk, Zofia ; Butzbach, Carolin

4. Term

Urban, Energy and Environmental Planning, Master

2024

2024-06-06

102 pages

This thesis identifies stakeholders for biodiversity reporting under the EU Corporate Sustainability Reporting Directive and their perspectives, inter alia on challenges and opportunities, arising from the new requirements. The project first describes the topic of biodiversity and explains why this topic is important and the connected complexities, especially the wickedness of biodiversity loss. After that an explanation on the background for the stakeholder identification and perspective-mapping is given through the description of global frameworks and the new EU CSRD law, and an initial stakeholder mapping. Then a scientific literature review into the topic of CSRD and biodiversity is conducted which highlights many challenges but also a lack of coverage of the topic which can be attributed to the newness of the topic. The Research Question and Design explain the approach to the approach and the methodology chapter shows the theoretical approaches and how the literature reviews and interviews were conducted. In the analysis, the three sub-research questions on the identification, general perspectives and views on challenges and opportunities are presented. The discussion widens the identification to highlight several possible stakeholder groups and discusses the potential of CSRD as a framework for enhancing biodiversity. The thesis concludes that it is highly relevant to map one's stakeholders and that the reporting process can be tackled more easily through improved stakeholder dialogue.

CSRD ; Biodiversity ; Stakeholder ; ESRS ; ESRS E4 ; environmental reporting ; ESG ; Sustainability reporting

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