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Resumo(s)
This thesis identifies and examines the challenges encountered by companies in the
practice of sustainability reporting, through the analysis of literature review, workshops, and
the employment of qualitative research methodologies involving semi-structured interviews.
Findings underscore multifaceted challenges, including issues related to the implementation of
an effective data collection process, and to the expertise required for the sustainability reporting
practice.
Addressing these challenges is crucial for businesses to increase accuracy in sustainability
reporting. Collaboration among industries, regulatory support, and the development of robust
methodologies are essential to overcoming these impediments. The implications extend beyond
business, impacting regulatory bodies and stakeholders.
Descrição
Palavras-chave
Sustainability reporting European sustainability reporting standards Interoperability Sustainable business practices
