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Utilizing benchmarking for compliance to the ESG : an exploratory study

Beukert, M. (2022) Utilizing benchmarking for compliance to the ESG : an exploratory study.

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Abstract:The European Commission has presented the Corporate Sustainability Reporting Directive (CSRD), which obliged large organizations to report on environmental, social, and governmental organization activities. Due to this, organizations are facing challenges. These challenges, if solved, could provide benefits. To solve the challenges, this paper introduces a model, which is created by using existing literature on benchmark and stakeholder analysis. Existing literature is used to provide an overview of the challenges and benefits. The external benchmark is used to determine sustainability categories and their relevance. The internal benchmark determines the importance of the external categories. The results are used for a gap analysis, to discover if the categories are important to report on. The external benchmark resulted in 11 categories. The internal benchmark provided 2 crucial categories, 3 less relevant, 3 possible competitive advantages, and 3 categories with improvement opportunities. Therefore, by applying an embedded single case analysis, organization x is aware of the implications of the categories and can make action plans to solve the challenges. There is no research done on how the CSRD challenges could be solved. This paper has created a comprehensive model that can be used to overcome the challenges, which has not been done before.
Item Type:Essay (Master)
Clients:
Ten Brinke Group
Faculty:BMS: Behavioural, Management and Social Sciences
Programme:Business Administration MSc (60644)
Link to this item:https://purl.utwente.nl/essays/92033
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