In this research study, triangulation is employed utilizing quantitative and qualitative methods, including content analysis, a perception survey, and expert interviews to find key themes and patterns in management and digital strategies for ESG reporting. The primary focus centered on sequential research, applying the emerging themes from the content analysis to the survey and interview creation. The research questions address organizational challenges with ESG reporting (1), the influence of digital strategies on reporting reliability (2), and management practices that impact stakeholders’ perception of quality, credibility, and transparency in ESG reporting (3). The findings reveal that organizations need to prepare and restructure to meet intensifying ESG reporting requirements. Digital strategies and solutions emerged as fundamental variables that influence the success and quality of ESG reporting practices. To achieve this, data streamlining, normalization, assurance, and verification processes are crucial for enhancing data traceability and credibility across the value chain. Additionally, the empirical findings found that management and communication practices influence stakeholder perception significantly. Therefore, organizations must improve their disclosure practices in transparency and openness to ultimately impact stakeholder perception of organizational communication. The research findings suggest organizations adopt a holistic approach to integrating ESG practices into business models and operational activities. The findings emphasize the urgent need for any organization to comply with ESG reporting practices and continuously improve ESG performance. In conclusion, this study advocates for proactive management practices to maintain a competitive advantage through improving environmental and social business practices.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-532754 |
| Date | January 2024 |
| Creators | Ulvtorp, Hanne |
| Publisher | Uppsala universitet, Institutionen för geovetenskaper |
| 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 |
| Relation | Examensarbete vid Institutionen för geovetenskaper, 1650-6553 ; 2024/19 |
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