Farkas, Mária and Matolay, Réka (2024) Designing the CSRD System : Insights from Management Systems to Advance a Strategic Approach. Journal of Decision Systems . DOI https://doi.org/10.1080/12460125.2024.2354614
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Official URL: https://doi.org/10.1080/12460125.2024.2354614
Abstract
ABSTRACT Introduction Theoretical background Research methodology Results Discussion Conclusion Disclosure statement References Full Article Figures & data References Citations Metrics Licensing Reprints & Permissions View PDF ABSTRACT The Corporate Sustainability Reporting Directive (CSRD) represents a pivotal opportunity to embed sustainability into corporate strategy. This article investigates CSRD from strategic and Decision System Support (DSS) perspectives, both being novel fields of CSRD research. By exploring the interconnection between these domains through the lens of management systems, particularly ISO14001, our study aims to uncover strategic insights and inform the development of robust DSS for CSRD. We conduct a thematic comparison of CSRD and ISO14001 standards, revealing strategic potentials of CSRD and implications for DSS development. Drawing on an integrative literature review, we identify key factors influencing the integration of sustainability into corporate strategy and provide insights into the strategic implications of management systems. Our study contributes to the professional debate on CSRD by elucidating its relationship with strategy, environmental management systems, and DSS, offering practical guidance for corporations navigating the complexities of sustainability reporting and management challenge never seen before.
Item Type: | Article |
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Uncontrolled Keywords: | Decision support systems; ISO 14001; ESG; sustainability strategy; CSRD; |
Divisions: | Corvinus Doctoral Schools Institute of Entrepreneurship and Innovation |
Subjects: | Decision making Management, business policy, business strategy |
DOI: | https://doi.org/10.1080/12460125.2024.2354614 |
ID Code: | 10031 |
Deposited By: | MTMT SWORD |
Deposited On: | 13 Jun 2024 07:54 |
Last Modified: | 13 Jun 2024 07:54 |
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