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Implementation of Sutainability Reporting in the EU - A Comparative Case Study
Uppsala University, Disciplinary Domain of Science and Technology, Earth Sciences, Department of Earth Sciences.
2019 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The European Union has since the 1970s shifted their focus towards environmental policies and today they aim at the adequate implementation of environmental sustainability initiatives across all member states. The process of the implementation of sustainability reporting and corporate social responsibility (CSR) and the achievement of the SDGs require a multilevel governance paradigm-shift, provides a framework for all involved parties to act and perform accordingly. The Directive 2014/95/EU on non-financial and diversity reporting is an incentive to achieve higher environmental, social and economic sustainability and transparency amongst European corporations. However, deriving from the nature of a directive, it does not offer a clear guideline to follow nor actual legislative guidance. Even though directives are mandatory to be implemented in national legislation, the way and form of it may vary to a great extent due to the fact that it is sufficient for the EU if the directive is translated into the countries’ law. This, however, results in different levels of efficiency and performance in different countries.This research contributes to the understanding of the implementation of environmental EU directives with the goal of achieving sustainable development within the EU member states. Throughout a multilevel governance and deductive approach, the comparative case study highlights the differences and identifies leverage points for policy makers and future research to develop common best practices for such purposes.In order to answer the research question Why do countries perform in significantly different ways within the field of sustainability, given they are all following the same directives issued by the EU?, the comparison of the two selected countries, Hungary and Sweden was conducted through two sub-questions, which aimed at identifying the differences and similarities in their governance framework to reach the SDGs and legislation following the Directive 2014/94/EU. In conclusion, clear differences can be identified between the countries’ political commitment, integrational and holistic approach of sustainability into policy-making and; and the “extra mile” and commitment that Sweden manifested to improving the sustainability and transparency level of corporations in applying stricter measures in national legislation following the Directive 2014/95/EU and handling sustainability as a concept as a crucial, essential and integrated part of life.

Place, publisher, year, edition, pages
2019. , p. 34
Series
Examensarbete vid Institutionen för geovetenskaper, ISSN 1650-6553 ; 2019/38
Keywords [en]
Sustainable Development, Sustainability Reporting, EU Directive, governance framework, legislation
National Category
Earth and Related Environmental Sciences
Identifiers
URN: urn:nbn:se:uu:diva-388677OAI: oai:DiVA.org:uu-388677DiVA, id: diva2:1334624
Educational program
Master Programme in Sustainable Development
Presentation
2019-05-22, Geocentrum, Villavägen 16, Uppsala, 09:38 (English)
Supervisors
Examiners
Available from: 2019-07-03 Created: 2019-07-03 Last updated: 2019-07-03Bibliographically approved

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CiteExportLink to record
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