Driving transparency: The impact of regulatory, investor, and NGO pressure on corporate sustainability disclosures

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bachelor_Ristaniemi_Tim_2025.pdf (430.73 KB)

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School of Business | Bachelor's thesis
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Date

2025

Department

Laskentatoimen laitos

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Mcode

Degree programme

Laskentatoimi

Language

en

Pages

30

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Abstract

This thesis examines how regulatory bodies, investors, and nongovernmental organizations (NGOs) influence corporate sustainability reporting. Through a literature review, it explores the different mechanisms that these actors can employ in their efforts to exert pressure on companies. The list of mechanisms available to these actors is wide and ranges, for example, from legal mandates to the creation of financial incentives and public advocacy. While the motivations of these actors do often differ, their efforts nonetheless often reinforce one another, leading to a hybrid governance system where legal, financial and societal forces converge. The findings indicate that improvements in sustainability reporting are most effectively driven by the collaborative efforts of these actors rather than by any one of them pursuing such improvements on their own. and that the joint efforts of these actors is crucial in combatting critical issues such as greenwashing. A number of limitations encountered by the thesis and possible areas for research in the future are discussed in the thesis´s conclusion.

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Thesis advisor

Nickpour, Ali

Keywords

Sustainability reporting, ESG, Regulators, Non-governmental organizations

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https://urn.fi/URN:NBN:fi:aalto-202512078996

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[kand] Kauppakorkeakoulu / BIZ (Open Access)