Master_Thesis_Paul_Eichhorn.pdf
(1.61 MB, PDF)
… review was carried out to gather relevant findings from previous academic studies. Using Google Scholar as the main search engine, terms such as sustainability reporting, non-financial reporting, CSRD, CSRD reporting, data collection, information exchange, cocoa supply chain, cocoa farmers, and chocolate industry were used to identify relevant literature. Thereby articles were selected on the basis of their relevance to the underlying research questions, their general scientific relevance and … collection for CSRD reporting. 25 SQ-3: How does the reporting company verify the data collected from the cocoa farmers to comply with the CSRD? Similar to the collection of data, the interview participants agree that a close relationship and regular exchange between chocolate manufacturers and cocoa farmers would represent the best form of data verification. Furthermore, two interviewees added that numerous smaller companies are in close contact with their suppliers and are therefore able to trace … contain more reporting-relevant data. Thereby, this interviewee generally questions the relationships that may arise from the introduction of the CSRD regardless of with whom they are concluded. Accordingly, the relationship would primarily aim at the exchange of data but would most likely not extend far beyond that. Thereby, the interviewee describes an interaction between two parties that solely focuses on data exchange as a relationship of dependency, whose desirability is to be categorised as …