Sustainability reporting: The Effectiveness of Data Collection and Reporting Tools in Enhancing Transparency, Accountability and auditability

Diplôme Master Sustainability reporting: The Effectiveness of Data Collection and Reporting Tools in Enhancing Transparency, Accountability and auditability – Case study Pelt8 tool eng 2023-06-19 author Rugovaj Miranda 942179 director Cattacin Sandro 0000-0002-7685-2037 27172 Service enseignement, recherche, administratif et technique (SdS) (SCSPS) 49 The goal of this research is to analyse how data collection and reporting tools con-tribute to improving transparency and accountability in sustainability reports within the European Union (EU). The research objective was to discuss the sustainability report's sig-nificance alongside identifying hindrances to its adoption. Reviewing present literature about such data collection methods along with analysing them critically further involved examining organizations' experiences when using data collection mechanisms. To provide a comprehensive viewpoint on the subject matter at hand, a combination of mixed-methods approaches has been utilized through critical literature reviews as well as personal interviews with companies in Europe. The analytical study emphasized busi-nesses using Software-as-a-service (SaaS) solutions for compiling and disclosing sustaina-bility information. The study findings suggest that many companies in the EU have adopted SaaS so-lutions strongly and follow recognized reporting frameworks such as GRI, TCFD, and CDP. With the help of SaaS solutions for sustainability reporting adopted by companies today, there is a positive shift toward transparency and accountability. Businesses are now able to enhance stakeholder engagement by improving data accuracy, limiting assurance of their reported data as well as streamlining the reporting processes. Though the implementation of SaaS has its benefits it also poses certain challenges such as system integration and employee training. Addressing these challenges adequately entails comprehensive change management strategies and ongoing support. This thesis contributes to the literature through the findings and empirical insights. It does also contribute to the sustainability reporting practices for the companies and poli-cymakers. It highlights both the advantages and difficulties that come with SaaS solutions within reporting frameworks which necessitates continual progress on cutting-edge tech-nologies related to this field. Based on the findings, further research in this field is recommended. Areas that are recommended to research further are long-term impact analysis coupled with sector-spe-cific studies, cost-effectiveness, and evolving new technology in sustainability reporting. Essentially, this study presents valuable insights into the effectiveness of data col-lection and reporting tools to enhance transparency and accountability in sustainability re-porting in the EU. The findings help develop sustainability reporting techniques that can guide companies and policymakers toward promoting sustainable practices while also providing for an open and accountable business environment. Keywords: sustainability reporting, data collection, reporting tools, transparency, accountability, Software-as-a-Service (SaaS), European Union (EU), sustainability reporting frameworks, directives Dewey 301 Master en standardisation, régulation et développement durable 197 Institut de recherches sociologiques TG 122 Département de sociologie T4 false 7f0bf04b-36d8-4d01-853e-b6cf9f0589cd Sustainable societies and social change 6f6102a3-383b-4e34-b669-cfb277932da1 Master thesis Public Master thesis_Miranda Rugovaj_Final.pdf 1500024 application/pdf 5efdd136b5983efc08eb2675635b2c087f2ef3249e267fdc258c614d1cef5fc2 openAccess Faculté des sciences de la société / Institut de recherches sociologiques Faculté des sciences de la société / Département de sociologie

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