Thesis Abstract

Sustainability reporting has gained significant attention in recent years as organizations strive to demonstrate their commitment to corporate social responsibility (CSR) and environmental stewardship. This project aims to assess the effectiveness of sustainability reporting in promoting CSR practices within organizations.

The study will employ a mixed-methods approach, combining quantitative analysis of sustainability reports from a sample of companies across different industries with qualitative interviews of key stakeholders, including executives, employees, and external stakeholders such as customers and investors.

The quantitative analysis will involve examining the content of sustainability reports, focusing on the disclosure of environmental, social, and governance (ESG) metrics, as well as the level of transparency and comparability of the reported information. This analysis will provide insights into the extent to which organizations are embracing sustainability reporting and the quality of the information disclosed.

The qualitative interviews will delve deeper into the perceptions and attitudes of stakeholders towards sustainability reporting. The interviews will explore the motivations behind organizations' decision to engage in sustainability reporting, the perceived benefits and challenges associated with the practice, and the impact of sustainability reporting on stakeholders' perceptions of the organization's CSR efforts.

The findings of this study will contribute to the existing literature on sustainability reporting by providing empirical evidence on its effectiveness in promoting CSR practices. The results will help organizations understand the value and impact of sustainability reporting, identify areas for improvement, and make informed decisions regarding their CSR strategies.

Ultimately, this research aims to enhance the understanding of the role of sustainability reporting in fostering corporate social responsibility, thereby contributing to the broader goal of creating a more sustainable and responsible business environment.

Thesis Overview