This qualitative study investigates how the EU’s Corporate Sustainability Reporting Directives (CSRD) shape the decision-making processes that influence companies' supply chain design. Employing institutional theory to understand how different institutional contexts shape decision-making mechanisms. An abductive approach to feature both empirical observations and theoretical concepts. Moreover, with seven semi-structured interviews, the study aims to bridge the gap in understanding the impact of CSRD on the supply chain design of large Swedish-listed companies, as well as the potential opportunities they present. The study chose to emphasize double materiality and Scope 3 emissions through the report to provide an understanding of the foundation for these directives that influence the supply chain design. The study's findings, derived from semi-structured interviews, are organized around a conceptual model designed to illustrate the process and explain the impact of CSRD. This model depicts a four-step implementation process: Awareness of CSRD, Setting CSRD Strategies, Application of Set Strategies, and Supply Chain Impact. Furthermore, various factors including Institutional Pressure, Experience/Background, Institutional Barriers, Institutional Support, and Operational Challenges on CSRD Application influence the process. Through this model, the study makes four significant contributions toward addressing the gap in existing literature and the research question. The contributions are that strategic opportunities can arise from CSRD, institutions support rather than pressure, long-term realizations to successfully implement CSRD, and lastly, CSRD has and will impact supply chain design. This reveals that CSRD significantly drives tangible changes in the decision-making process regarding supply chain design, offering new perspectives on how companies perceive these directives in terms of operational opportunities emerging from sustainability transitions.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hj-65337 |
| Date | January 2024 |
| Creators | Thorén, William, Sardal, Fabian, Wallin, Hampus |
| Publisher | Jönköping University, Internationella Handelshögskolan |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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