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dc.contributor.advisorHolzer, Kateryna
dc.contributor.authorKich, Dustin
dc.date.accessioned2024-08-23T11:44:10Z
dc.date.available2024-08-23T11:44:10Z
dc.date.issued2024-06-11en
dc.description.abstractThe degradation of the environment represents one of the greatest impacts on society and simultaneously harbors one of its greatest challenges. It would be reasonable to address this issue by targeting the largest contributors to the problem, namely the economy and the activities of economic undertakings. Be it overfishing the oceans, destroying habitats and carbon sinks by deforestation, or the general emissions of greenhouse gases. To protect the environment, it is essential to hold corporations accountable and regulate their actions. A prerequisite for this accountability is transparency regarding their actual impacts and actions. Without it, monitoring and enforcement are impossible. Corporate sustainability reporting is a key instrument in achieving this transparency. However, the evolution of this concept and the related frameworks has been fragmented, resulting in varied reporting practices worldwide. This diversity hinders uniformity, comparability, and ultimately the desired transparency. Recently the European Union has introduced a new reporting framework, the Corporate Sustainability Reporting Directive, which may represent the most comprehensive approach to date. But how does it fare in the international reporting landscape? In light of this background, this thesis compares the CSRD with two other globally dominant reporting instruments, the GRI and the ISSB IFRS. The comparative analysis is based on three elements relevant for a reporting framework capable of providing transparency to the environmental impacts of corporations: materiality, coverage of sustainability issues, and the detail and depth of reporting requirements. This juxtaposition aims to assess the CSRD's impact on the sustainability reporting landscape and evaluate its potential as a new leading standard in this field.en_US
dc.identifier.urihttps://hdl.handle.net/10037/34406
dc.language.isoengen_US
dc.publisherUiT Norges arktiske universitetno
dc.publisherUiT The Arctic University of Norwayen
dc.rights.holderCopyright 2024 The Author(s)
dc.rights.urihttps://creativecommons.org/licenses/by-nc-sa/4.0en_US
dc.rightsAttribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)en_US
dc.subject.courseIDJUR-3920
dc.subjectCSRDen_US
dc.subjectCorporate Sustainability Reportingen_US
dc.titleThe Corporate Sustainability Reporting Directive: Transforming Corporate Reporting Landscapesen_US
dc.typeMastergradsoppgavenor
dc.typeMaster thesiseng


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Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)
Med mindre det står noe annet, er denne innførselens lisens beskrevet som Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)