Regulations and Supports about Corporate Sustainability Strategies
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USE conference paper.Ever since the mid-1970s a multitude of studies linking corporate sustainability performance (CSP) measures and financial performance measures have been conducted. Until today a plethora of corporate sustainability performance measures heve been developed. A universally accepted CSP definition of construct does not (yet) exist. Since we don't exactley know what CSP entails, CSP measures should (at least) be considered conceptually flawed for that matter. These measures may measure CSP, but it cannot e excluded that other (overarching) phenomena are measured. There are leads suggesting that CSP measures are reflections or representations of corporate culture, suggesting that corporate culture drives FP. If so, managers should not focus on increasing CSP to boost FP, but create a high culture for sustainability If corporate culture drives financial performance, the investment community can also benefit through improving its decision making processes by including CSP measures that reflect corporate culture.
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Corporate reputation is becoming increasingly important for firms; social media platforms such as Twitter are used to convey their message. In this paper, corporate reputation will be assessed from a sustainability perspective. Using sentiment analysis, the top 100 brands of the Netherlands were scraped and analyzed. The companies were registered in the sustainable industry classification system (SICS) to perform the analysis on an industry level. A semantic search tool called Open Semantic Desktop Search was used to filter through the data to find keywords related to sustainability and corporate reputation. Findings show that companies that tweet more often about corporate reputation and sustainability receive overall a more positive sentiment from the public.
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CSRD staat voor Corporate Sustainability Reporting Directive. Via deze nieuwe wet- en regelgeving moeten bedrijven duurzaamheidsgegevens opnemen in hun jaarverslag onder andere vanuit de keten. Accountants dienen deze vervolgens te voorzien van een accountantsverklaring. Vanuit de bloembollen- en knollensector (in opdracht van de stichting Sustainable Suppliers; vertegenwoordigt 80% sector voor de droogverkoop) is er een CSRD-consortium opgericht met kernteamleden uit de keten. Royal Anthos (de brancheorganisatie voor de handel bloembollen en knollen) heeft de lead om met het consortium de toepassing van de CSRD te onderzoeken. Verwacht wordt dat een beperkt aantal bedrijven en afnemers van handelsbedrijven (vaak retailers) rapportageplichtig zullen zijn en de nodige duurzaamheidsinformatie zullen opvragen uit de keten. Tijdens de eerste CSRD-exploratie sessies kwamen vragen naar voren zoals: Kunnen producenten in de keten de data leveren? Wat wordt er van ze verwacht? Deze vragen zijn zeer geschikt om in een KIEM-aanvraag te onderzoeken, met als hoofdonderzoeksvraag: “Hoe beschikbaar en geschikt is de CSRD-data binnen de bloembollen- en knollensector bij leveranciers?”, en deelvragen: a) Welke eisen stellen afnemers aan producenten? b) In hoeverre voldoen de producenten aan de eisen? c) Hoe kunnen producenten voldoen aan deze nieuwe informatievraag? d) Welke inspanningen zijn nodig om ontbrekende data te verkrijgen? e) Welke rol hee^ bestaande certificering in de informatiebehoefte? De beoogde projectresultaten zijn: o Website CSRD Q&A bollensector: o Welke CSRD-informatie is voorhanden en wat niet (de GAP)? o Mogelijke acties om de GAP te verkleinen (laaghangend fruit) o Masterclass praktisch omgaan met CSRD (wordt omgezet naar een webinar) o Ontwikkelen van een vaktechnische publicatie en of wetenschappelijke publicatie Het KIEM-project wordt geleid en uitgevoerd door het Yuverta practoraat Circulaire Agribusiness waarin wordt samengewerkt met het Hogeschool Arnhem Nijmegen lectoraat Futureproof Control (gespecialiseerd op CSRD en reporting).
The project is a field study for several diverse hotel chains, including individual properties operated under the Marriott brand, Postillion Hotels. Each brand has unique values, missions, and visions. Therefore, this integration will lead to the development of company-specific sustainability strategies and processes. The study will use the model of levers of control to provide such tailor-made solutions and determine if a generic approach can be developed to match a corporate sustainability strategy with a corporate strategy and develop a supporting management control system for operationalizing the sustainability strategy. Research question: How can a hotel brand formulate and implement a sustainability strategy with a supporting management control system that not only complies with the new CSRD (Corporate Sustainability Reporting Directive) legislation but also emphasizes the creation of substantial value in financial and ESG (Environmental, Social, and Governance) aspects, based on double materiality, in line with the organization's corporate values and beliefs? Objective The aim is to develop a validated method, including tools, that hotels can use to create a sustainability strategy in line with the CSRD guidelines. This strategy should create value for the organization, the environment, and society, while aligning with the hotel's values and beliefs. Merely being compliant with the CSRD is not enough for hotels. Instead, they should view the implementation of the CSRD as an opportunity to stand out in terms of sustainability. By creating value in areas such as environment, safety, and governance, or through the six capitals (financial, manufactured, intellectual, human, social and relationship, and natural) that align with the UN-SDGs, and explicitly taking both an inside-out and an outside in perspective (double materiality), hotels can significantly enhance their sustainability reputation.
The DPP4CD project, “Digital Product Passport(s) for Circular Denim: From Pilot to Practice,” focuses on delivering pilot and scalable Digital Product Passports (DPPs) in the circular denim industry. This aligns with the upcoming European Ecodesign for Sustainable Products Regulation (ESPR), making DPPs mandatory for textiles from 2027. A DPP for circular denim should clearly detail material composition, production methods, repair records, and recycling options to meet EU rules like ESPR, Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS). It combines dynamic lifecycle data into a standard, interoperable system that boosts traceability, cuts SME admin burdens, and supports sustainable, circular practices. Led by Saxion and HvA, the multidisciplinary project is based on a real-world Dutch use case with MUD Jeans, a leader in circular denim. The project combines circular economy principles with existing digital technologies, working with partners such as tex.tracer, Tejidos Royo, bAwear, Denim Deal, MODINT, EuFSI and, GS1 Netherlands. Instead of developing new tools, the project applies scalable technologies (augmented DPP extension) and methods e.g. blockchain, life cycle assessments, and traceability standards to denim supply chains. The project defines legal, environmental, technical, and user requirements for DPPs in circular denim and designs a modular, data-driven, and ESPR-compliant system that integrates offline and online components while ensuring interoperability, affordability, reliability, accountability, and scalability. It develops a data framework for material tracking, supported by interoperable digital solutions to improve data-sharing and transparency. A pilot DPP with MUD Jeans will cover the full lifecycle from production to recycling, enabling scalable DPP. The project aims to address societal challenges related to circularity, ensure scalable and implementable solutions, and create a digital platform where knowledge can be developed, shared, and utilised. By combining circular practices with digital technologies, DPP4CD will help textile businesses transition towards sustainable, transparent, and future-proof supply chains.
