University of Twente Student Theses
Sustainability Reporting Practices and their Impact on Organizational Dynamic Capabilities : An Empirical Examination of Professionals´ Perception
Rothfuß, Manuel (2023) Sustainability Reporting Practices and their Impact on Organizational Dynamic Capabilities : An Empirical Examination of Professionals´ Perception.
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| Abstract: | Upcoming regulation is set to make Sustainability Reporting (SR) mandatory for many companies in- and outside of Europe. Yet, in existing research the effect of SR on company internal processes and resulting competitive advantage remains unexplored. This research investigates the relationship between the implementation of SR practices and the resulting development of dynamic capabilities (DCs) within organizations. Drawing on theoretical knowledge from several relevant fields of research, empirical insights from desk research on emerging regulation in the SR field, as well as semi-structured interviews with 12 practitioners in the field of sustainability reporting, the study uncovers the potential effects of SR implementation on companies` sensing, seizing, and transforming capabilities. The findings suggest that SR implementation can enhance a company's sensing, seizing and transforming capabilities by improving its understanding of the business environment, the quality of its decision-making processes and its strategic alignment efforts. The study also highlights the role of emerging SR regulations, such as the CSRD, in achieving lasting competitive advantage and explicates the possible benefits of going beyond mere compliance with regulation. Drawing on the Insights of the conducted interviews, a conceptual framework is proposed, visualizing the interdependencies between SR-related activities and DCs and offering actionable insights for practitioners. |
| Item Type: | Essay (Master) |
| Faculty: | BMS: Behavioural, Management and Social Sciences |
| Subject: | 85 business administration, organizational science |
| Programme: | Business Administration MSc (60644) |
| Link to this item: | https://purl.utwente.nl/essays/95132 |
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