View Item 
        •   Utrecht University Student Theses Repository Home
        • UU Theses Repository
        • Theses
        • View Item
        •   Utrecht University Student Theses Repository Home
        • UU Theses Repository
        • Theses
        • View Item
        JavaScript is disabled for your browser. Some features of this site may not work without it.

        Browse

        All of UU Student Theses RepositoryBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

        Enhancing Sustainability Reporting: The Role of Organizational Knowledge Management and Dynamic Capabilities

        Thumbnail
        View/Open
        Master's Thesis - Enhancing Sustainability Reporting by Djemo van de Wetering.pdf (3.204Mb)
        Publication date
        2024
        Author
        Wetering, Djemo van de
        Metadata
        Show full item record
        Summary
        Implementing the Corporate Sustainability Reporting Directive (CSRD) poses significant challenges, with many companies relying on external assistance due to a lack of in-house expertise, resources, and capabilities. This study aims to bridge the gap in both literature and practice by examining the relationships between organizational capabilities and effective CSRD compliance. Specifically, it investigates how organizational knowledge management and dynamic capabilities contribute to effective CSRD-aligned sustainability reporting. Utilizing the Knowledge Management Capabilities framework by Gold et al. (2001) and the Dynamic Capabilities framework by Teece (2007), this research employs a mixed-methods approach that integrates quantitative data and qualitative insights from PwC’s professional experience. The study explores the influence of these frameworks on CSRD-aligned sustainability reporting effectiveness and identifies best practices for organizations. The findings reveal that robust knowledge management capabilities and dynamic capabilities significantly impact sustainability reporting. Key practices such as establishing strong data processes, fostering cross-functional collaboration, and engaging top executives are essential for CSRD compliance. Additionally, the study highlights the importance of a supportive technological, cultural, and structural infrastructure in facilitating effective sustainability reporting. This research not only provides actionable insights for organizations aiming to enhance their sustainability reporting practices but also contributes to the academic understanding of the operationalization of knowledge management and dynamic capabilities in the context of CSRD compliance. Future research is recommended to validate the proposed model and further explore the micro-foundations of these capabilities across diverse organizational contexts.
        URI
        https://studenttheses.uu.nl/handle/20.500.12932/47523
        Collections
        • Theses
        Utrecht university logo