Corporate Social Responsibility and Sustainability Report: a case study in the steel industry

The thesis explores the concept of Corporate Social Responsibility (CSR) and its growing importance in addressing global challenges such as climate change, stakeholder engagement and sustainable governance. Chapter 1 delves into the evolution of CSR, the shift from shareholderism to stakeholderism and the integration of Environmental, Social, and Governance (ESG) factors within organizational strategies. The study further examines the role of CSR within the European Union, particularly in the context of legislative milestones like the Green Paper of 2001 and the 2030 Agenda for Sustainable Development. In Chapter 2, the focus shifts to sustainability reporting, analyzing the legal frameworks governing non-financial disclosures in the EU, including the Global Reporting Initiatives and European Sustainability Reporting Standards, emphasizing their differences. Chapter 3 applies these concepts to the steel industry, presenting an analysis of sustainability practices within a specific organization. The sustainability report is examined, focusing on materiality analysis, Scope 1 and 2 emissions. Finally, Chapter 4 presents a detailed methodology for calculating Scope 3 emissions, particularly focusing on inbound transportation. The study evaluates fuel consumption, emission calculations for transport routes and suggests improvements to reduce the carbon footprint. The research highlights the challenges in collecting accurate data and the importance of ongoing evaluation in enhancing sustainability performance.