Kaksoisolennaisuus arvioinnin toteuttaminen yritykselle : kestävyyden integrointi yrityksen päätöksentekoon

Growing ecological and societal pressures have driven the advancement of corporate responsibility regulation. The European Union’s Corporate Sustainability Reporting Directive (CSRD) and its core principle of double materiality require increasingly comprehensive assessments of both the impacts of business operations on the environment and society, as well as the effects of these issues on companies’ business activities. In this master's thesis, a double materiality assessment was conducted as a case study for the commissioning company. A multi-method approach was applied, combining qualitative and quantitative methods. The aim of the study was to produce practical insights to support the company’s strategic decision-making, sustainability efforts, and preparation for sustainability reporting. The empirical data consisted of scientific and industry-specific sources, risk analysis tools, and the company’s internal data. Data collection was based on interviews with internal stakeholders and a survey targeted at external stakeholders. The material was analysed both qualitatively and quantitatively, and the assessment process was carried out in line with the requirements of the European Sustainability Reporting Standards (ESRS). The study identified the company’s key impacts, risks, and opportunities. Environmental themes included climate change, microplastic pollution, resource use, biodiversity loss, and the opportunity of circular economy solutions. Social aspects focused on ethical working conditions and wages in the supply chain, while governance highlighted supply chain monitoring and geopolitical risks. Based on their significance, the company’s material topics were defined. The study showed that double materiality assessment effectively supports sustainable business by identifying material impacts, improving transparency, and strengthening stakeholder trust.