Who Matters in Corporate Biodiversity Reporting? Unveiling Stakeholders and Their Perspectives on Reporting in the CSRD Framework
Authors
Mellerup, Laust ; Jaremczuk, Zofia ; Butzbach, Carolin
Term
4. Term
Publication year
2024
Submitted on
2024-06-06
Pages
102
Abstract
Denne afhandling undersøger, hvem de vigtigste interessenter er i biodiversitetsrapportering under EU's direktiv om bæredygtighedsrapportering (Corporate Sustainability Reporting Directive, CSRD), og hvordan disse grupper ser de centrale udfordringer og muligheder. Først forklares, hvad biodiversitet er, hvorfor den er vigtig for natur og samfund, og hvorfor tab af biodiversitet er et "wicked problem" – meget komplekst, sammenvævet og uden én enkel løsning. Derefter skitseres de relevante globale rammer og EU's CSRD, og der præsenteres en indledende kortlægning af interessenter. En gennemgang af den videnskabelige litteratur om CSRD og biodiversitet peger på mange udfordringer og en begrænset dækning af emnet, især fordi det stadig er nyt. Afhandlingen beskriver desuden forskningsdesign og metoder, herunder det teoretiske udgangspunkt samt hvordan litteraturgennemgangen og interviewene blev gennemført. Analysen besvarer tre delspørgsmål: hvem interessenterne er, deres overordnede perspektiver, og deres syn på udfordringer og muligheder. I diskussionen udvides interessentfeltet til flere mulige grupper, og CSRD drøftes som en praktisk ramme, der kan styrke biodiversitet. Afslutningsvis konkluderes det, at grundig interessentkortlægning er meget relevant, og at bedre dialog med interessenter kan gøre rapporteringsprocessen mere håndterbar.
This thesis examines who the key stakeholders are for biodiversity reporting required by the EU Corporate Sustainability Reporting Directive (CSRD), and how these groups view the main challenges and opportunities. It begins by explaining what biodiversity is, why it matters for nature and society, and why biodiversity loss is a "wicked problem"—highly complex, interconnected, and not solvable with a single action. The thesis then sets the scene by outlining relevant global frameworks and the EU's CSRD, and presents an initial mapping of stakeholders. A review of the scientific literature on CSRD and biodiversity finds numerous challenges and limited coverage of the topic, largely because it is still new. The research design and methods are described, including the theoretical lens and how the literature review and interviews were conducted. The analysis addresses three sub-questions: identifying stakeholders, describing their general perspectives, and detailing their views on challenges and opportunities. The discussion broadens the set of possible stakeholder groups and considers the potential of the CSRD as a practical framework for strengthening biodiversity. The thesis concludes that carefully mapping stakeholders is highly relevant, and that improved dialogue with them can make the reporting process more manageable.
[This summary has been rewritten with the help of AI based on the project's original abstract]
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