Kestävyysraportointidirektiivin vaikutukset toimittajayhteistyön kehittämiseen ja tiedonhallintaan : tapaustutkimus

The importance of complex global supply chains’ traceability and transparency has been emphasized through growing stakeholder demands and increasing sustainability reporting regulations. The corporate sustainability reporting directive (CSRD) requires companies in the scope to collect and disclose sustainability information from the entire value chain, beyond only reporting on their own operations. This empirical study examines the impacts that CSRD has on supplier collaboration and sustainability information management within a case study. This research was carried out as a qualitative case study, and the research material was primarily collected through semi-structured interviews. To complement the findings of the interviews, relevant documents such as supplier agreements and double materiality assessment (DMA) results were used as a source of information. An effort was made to increase reliability through identifying links between the empirical findings and previous literature. The results indicate that CSRD creates various challenges for reporting companies, especially in the initial phase of the reporting journey. In the early stages, it can cause challenges for supplier collaboration, particularly with smaller suppliers who may not have any existing sustainability monitoring in place. However, it was seen to create many opportunities as well. By streamlining the processes of collecting sustainability information from suppliers and utilizing digital platforms, supplier collaboration and data management can be promoted, competitive advantages can be gained, and supply chain transparency can be improved.