Sustainability Reporting

Abstract

The purpose of this thesis is to examine the reporting of sustainability reporting of five selected companies from the medicine industries in Denmark. The thesis primarily focuses on the reporting based on the standards described in Greenhouse Gas Protocol (GHG protocol) and will incorporate the standards from the Danish and EU laws and regulations. Regulations and standards are evolving, and the society is putting a lot of pressure on the companies to work seriously with sustainability reporting. Therefore EU commission have created a new reporting standard called Corporate Social Reporting Directive (CSRD), to solve many of the issues with the current standards for sustainability reporting. This thesis has examined 10 sustainability reports from 2022 and 2023 based on the standards from GHG protocol, completeness, consistency and transparency, and will illuminate the challenges within the three categories mentioned in the GHG protocol. It mainly focuses on CO2 emissions but include analysis on gender diversity as an example as well. The challenges identified in the analysis on the three principles, will be addressed and discussed. This will include a discussion to the new reporting standard (CSRD), and suggestions to solve the challenges we have identified with the sustainability reports.