INFORMATION SYSTEM FRAMEWORK FOR EU SUSTAINABILITY REPORTING

ABSTRACTMaster's thesis „Information system framework for sustainability reporting”. Author of the paper: Sanita Bringmane. Scientific supervisor: Professor. Dr. Habil.sc.ing. Igors Kabaskins.The purpose of the Master thesis is to provide a framework for a sustainability reporting system that helps entities manage the ESG reporting system development process and help organizations navigate the complexity of ESG reporting. The Master thesis consists of four parts, the first part includes a summary of the requirements of the ESG standards and detailed information on the report and the main three pillars of sustainability: Environment, Social, and Governance reporting information and structure. A brief overview of the reporting information systems follows and reporting system use case, sustainability ecosystem, framework, and reporting system architecture. There are road map for the implementation of a sustainability reporting system included and at the end of the work a brief case study review of sustainability reporting for a company, and a conclusion as a final part of the work.