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Hållbarhetsmätning för att möta CSRD-kraven : En fallstudie på Vomb AB / Sustainability measurement to meet CSRD requirements : A case study on Vomb AB

Background: Vomb AB has experienced significant growth due to the increasing demand for white snus. This surge in popularity has shifted dynamics in the nicotine industry and brought heightened attention to sustainability issues. Concurrently, the EU has introduced new laws, such as CSRD, mandating companies to disclose their sustainability efforts. To comply with these requirements and enhance their sustainability profile, Vomb must develop measurable dimensions to gauge resource consumption and eliminate waste, in line with lean production principles. Purpose: The aim is to identify relevant sustainability metrics related to resource consumption and waste at Vomb. This is to then design a framework for their upcoming sustainability reporting in accordance with the CSRD requirements, which will be relevant for the company by 2026. Method: The study constitutes a qualitative case study on Vomb AB. The method outlines how data has been gathered through interviews and the criteria set forth to provide validity and reliability to the analysis of other companies' sustainability reports. Results: Vomb will meet the requirements set by CSRD by using sustainability measures linked to all five E’s within ESG. After studying the company's processing operations and analyzing other companies' sustainability reports, four main sustainability measures were identified that can be applied to Vomb's operations. By implementing these measures in their upcoming sustainability reporting, all five E’s will be covered. The measures are as follows: greenhouse gas emissions, water usage, hazardous chemicals, and waste.

Identiferoai:union.ndltd.org:UPSALLA1/oai:DiVA.org:lnu-130011
Date January 2024
CreatorsKarlsson, Kevin, Svensson, Julia, Hyll, Elin, Sjöberg, Filip
PublisherLinnéuniversitetet, Institutionen för management (MAN)
Source SetsDiVA Archive at Upsalla University
LanguageSwedish
Detected LanguageEnglish
TypeStudent thesis, info:eu-repo/semantics/bachelorThesis, text
Formatapplication/pdf
Rightsinfo:eu-repo/semantics/openAccess

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