Image
Tree Genre
Photo: Adobe Express
Breadcrumb

Climate Transition – Policy and Instruments for Manufacturing Value Chains (CIRCLE-PACT II)

Research project
Active research
Project size
1 499 082 SEK
Project period
2024 - ongoing
Project owner
Department of Business Administration

Short description

The project aims to examine how manufacturing companies develop and adapt control mechanisms for climate-neutral and circular transitions within the value chain, focusing on double materiality. It will analyze the application of this concept in resource use through value chain collaborations and provide insights into challenges with CSRD implementation, supporting sustainable business transitions.

The CIRCLE-PACT II project builds on the ongoing Vinnova project CIRCLE-PACT, with a focus on developing the companies' innovative control instruments and standards. Communication with key players along the value chain within the manufacturing, mining and metal industry is a central part. Other industrial companies, business organizations, government regulators such as the Accounting Board (BFN) and investors with requirements for sustainability reporting also play an important role. Knowledge from these actors strengthens companies' ability to understand and implement new sustainability rules.

CIRCLE-PACT II focuses on challenges in the transition, especially around interpretation and implementation of rules for double materiality in the value chain (ESRS, E5). The goal is to analyze how the concept of materiality is applied within resource use and circular economy in the manufacturing, mining and metal industries. The project contributes to policy development and innovation by creating solutions that facilitate the implementation of these requirements.

CIRCLE-PACT II is a research project that originates from CIRCLE-PACT, which examines how a global industrial company adapts to increased regulatory requirements (CSRD & ESRS) to integrate environmental and social sustainability. The projects identify obstacles, goal conflicts and challenges in how new sustainability regulation is implemented in the company's strategic and operational activities.

Gruva

Participants:

Researchers at the Department of Business Administration

  • Marita Blomkvist, Project Manager. Senior Lecturer at the Department of Business Administration, University of Gothenburg.
  • Peter Beusch, Senior Lecturer at the Department of Business Administration, University of Gothenburg.
  • Lana Sabelfeld, Associate Professor at the Department of Business Administration, University of Gothenburg.

External Participants

  • Jeaneth Johansson, Professor at Luleå University of Technology. Sustainability Manager at a major industrial company with global responsibilities.

Expected results and effects

The project aims to study how CSRD is implemented in practice, with strong potential to spread knowledge about opportunities and challenges related to corporate implementation. The results are expected to: 1) support sustainable transitions in companies and value chains; 2) provide feedback to ongoing norm development at the national and international levels; and 3) contribute to academic research and education.