Sustainability reporting in the juice sector. An explorative study on framing sustainability through the CSRD
| dc.contributor.advisor | Calo, Adam | |
| dc.contributor.advisor | Wiering, Mark | |
| dc.contributor.author | Oostrum, Fenna | |
| dc.date.issued | 2023-08-31 | |
| dc.description.abstract | Investments are needed to fuel the sustainability transition of the Green Deal. For investments to be redirected towards sustainable investments, sustainability information of organizations is needed. The Corporate Sustainability Reporting Directive aims to create a systematic reporting framework to realize comparable, and reliable sustainability reports. This research answers the research question: How will the CSRD shape sustainability reporting for juice-producing organizations in the Netherlands? Frame analysis is applied to determine what is considered sustainability by the EU, how sustainability is included in the CSRD, and how organizations must deal with sustainability reporting in the future. A single case study of the Dutch juice sector is applied with content analysis and semi-structured interviews as methods. The results show that the Green Deal is the EU’s master frame of sustainability. Sustainability is defined with environmental, social, and economic elements. The environment is defined through seven environmental frames. The economic and social elements are at the core of the Green Deal and intertwined in the environmental frames. The ESRS is a translation of the master frame and makes organizations build their own sustainability frame. The CSRD shapes the sustainability reporting of juice organizations by obliging them to use a standardized reporting framework. | |
| dc.identifier.uri | https://theses.ubn.ru.nl/handle/123456789/16218 | |
| dc.language.iso | en | |
| dc.thesis.faculty | Faculteit der Managementwetenschappen | |
| dc.thesis.specialisation | specialisations::Faculteit der Managementwetenschappen::Master Environment and Society Studies::Corporate Sustainability | |
| dc.thesis.studyprogramme | studyprogrammes::Faculteit der Managementwetenschappen::Master Environment and Society Studies | |
| dc.thesis.type | Master | |
| dc.title | Sustainability reporting in the juice sector. An explorative study on framing sustainability through the CSRD |
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