The evolution of corporate sustainability reporting with the CSRD and the implications on organizational procurement practices: a case study of a multinational tobacco company
Polegri, Lara (A.A. 2023/2024) The evolution of corporate sustainability reporting with the CSRD and the implications on organizational procurement practices: a case study of a multinational tobacco company. Tesi di Laurea in Financial analysis, Luiss Guido Carli, relatore Francesco Legrottaglie, pp. 81. [Master's Degree Thesis]
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Abstract/Index
The corporate sustainability reporting directive–CSRD. From NFRD to CSRD: the key new developments on non-financial reporting. Scope of application of the CSRD and timeline of adoption. The European sustainability reporting standards (ESRS) and the “double materiality” perspective. Requirements for European and non-European companies. Literature review. The implications of sustainability reporting requirements on procurement practices. The integration of ESG aspects along global value chains: the concept of “supply chain due diligence” and the csdd directive. Sustainability in the tobacco industry: approaches to a sustainable tobacco production. The sustainable transition of multinational tobacco companies value chains. Philip Morris International value chain: analysis of the 2023 integrated report. British American Tobacco value chain: analysis of the 2023 combined annual and sustainability rep. The implications of the CSRD on procurement practices–the case study the approach of a multinational tobacco company towards a sustainable indirect materials & services procurement for point of sale marketing materials: the “innovation of marketing materials value chain” project–research design. The search for indirect materials & services suppliers for the sourcing of sustainable marketing materials and for waste management services–methodology. Data analysis and findings.
References
Bibliografia: pp. 74-81.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree Program in Strategic Management (LM-77) |
| Chair: | Financial analysis |
| Thesis Supervisor: | Legrottaglie, Francesco |
| Thesis Co-Supervisor: | Di Lazzaro, Fabrizio |
| Academic Year: | 2023/2024 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 22 May 2025 13:01 |
| Last Modified: | 22 May 2025 13:01 |
| URI: | https://tesi.luiss.it/id/eprint/42209 |
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