Impacts of Corporate Sustainability Due Diligence Directive (CSDDD)
Omerovic, Sedef (2024)
2024
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-202403265173
https://urn.fi/URN:NBN:fi:amk-202403265173
Tiivistelmä
The Corporate Sustainability Due Diligence Directive (CSDDD) proposed by the European Commission aims to ensure human rights and environmental protection across supply chains. This thesis explores the impact of CSDDD on a European, partly state-owned postal and logistics provider, examining challenges, implications, and possibilities. Adherence to CSDDD requires innovative processes for impact identification, risk analysis, compliance, and transparent reporting. The research objectives include analyzing the effects of CSDDD on the case company, facilitating its adaptation, and identifying potential benefits.
Employing a qualitative case study approach and in-depth interviews, the study uncovers a range of challenges and possibilities associated with CSDDD. Challenges include legal interventions, compliance issues, stakeholder engagement, and global supply chain impacts. However, CSDDD offers economic benefits, technological advancements, and social improvements, including increased employment levels and enhanced consumer awareness.
To simplify CSDDD implementation, a comprehensive approach involving assessment, policy integration, reporting, prevention, and monitoring is recommended. Key steps include focusing on adverse impacts, adhering to international standards, and ensuring SME exemptions with support. The study underscores the importance of enforcement mechanisms, clear communication channels, and sector-wide collaborations in achieving CSDDD objectives.
The research contributes to understanding the complex challenges and potential benefits of CSDDD for postal and logistics providers, providing insights for policy development and practical implementation strategies.
Employing a qualitative case study approach and in-depth interviews, the study uncovers a range of challenges and possibilities associated with CSDDD. Challenges include legal interventions, compliance issues, stakeholder engagement, and global supply chain impacts. However, CSDDD offers economic benefits, technological advancements, and social improvements, including increased employment levels and enhanced consumer awareness.
To simplify CSDDD implementation, a comprehensive approach involving assessment, policy integration, reporting, prevention, and monitoring is recommended. Key steps include focusing on adverse impacts, adhering to international standards, and ensuring SME exemptions with support. The study underscores the importance of enforcement mechanisms, clear communication channels, and sector-wide collaborations in achieving CSDDD objectives.
The research contributes to understanding the complex challenges and potential benefits of CSDDD for postal and logistics providers, providing insights for policy development and practical implementation strategies.