Title The EU Taxonomy from non-financial enterprises perspective - A qualitative study on sustainability reporting and management. Purpose The purpose of this essay is to get a better understanding of how the EU Taxonomy will impact non-financial enterprises sustainability reporting and management and what that implies for the non-financial enterprise's legitimacy and relation to stakeholders. Methodology The methodology of this essay is based on a qualitative method to gather data. Data has been gathered by both interviews and qualitative content analyses with the interviews including two swedish non-financial enterprises. The content analyses have been conducted by using the two non-financial enterprises sustainability reports and the EU Taxonomy’s delegated acts. Purposive sampling has been used to select the two respondents utilized and cross-case analysis is the analysing method that has been applied in this essay. Findings The impact of the EU Taxonomy is very much linked with the final outcome of the taxonomy, whether hydropower will be aligned with the criterias of the EU Taxonomy or not. Based on current delegated acts, the impact mainly concerning sustainability reporting will burden the enterprises with KPI’s and the methodology of measuring. Meanwhile from the sustainability management perspective, enterprises will have to conform to the EU Taxonomy’s screening criterias for the economic activities to be aligned with the EU Taxonomy. The impact on the relationship with stakeholders and legitimacy is quite dependent on whether an enterprise is aligned with the taxonomy or not. The EU Taxonomy has the ability to affect what will be defined as sustainable and therefore the ability to leave repercussions upon the legitimacy of an enterprise and its relationship with stakeholders.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:lnu-105549 |
| Date | January 2021 |
| Creators | Larsson, Lukas, Lindeborg, Fredrik |
| Publisher | Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO) |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| 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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