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Developing sustainability reporting - Case Cargotec - Aaltodoc

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6.2. Impact of <strong>Cargotec</strong>’s <strong>sustainability</strong> <strong>reporting</strong> on stakeholders’ opinions and<br />

decisions about the company<br />

For most of the analysts, <strong>Cargotec</strong>’s <strong>sustainability</strong> <strong>reporting</strong> or performance do not affect their<br />

opinion or decisions about the company. Analyst F explained that this is because no deviations or<br />

other issues which investors should pay attention to have occurred. Analyst D added that the<br />

<strong>reporting</strong> does not affect his opinion as long as <strong>Cargotec</strong>’s <strong>sustainability</strong> performance is up to par<br />

with that of benchmark companies. The analysts explained that in case there were significant<br />

<strong>sustainability</strong> related risks, problems, or material deficiencies, the <strong>reporting</strong> could have an<br />

impact. Only Analyst E said that <strong>sustainability</strong> <strong>reporting</strong>/performance definitely affect his<br />

opinion and decisions about companies.<br />

The customers’ responses regarding the impact of <strong>Cargotec</strong>’s <strong>sustainability</strong><br />

<strong>reporting</strong>/performance varied. Purchasing Manager at Customer Company D said that <strong>Cargotec</strong>’s<br />

<strong>sustainability</strong> <strong>reporting</strong>/performance definitely affect both opinion and decisions about the<br />

company as they are part of supplier evaluation. For example “in case of violations, the supplier<br />

will be disqualified.” This is because some of Customer Company D’s customers have severe<br />

requirements regarding <strong>sustainability</strong>. Similarly, Corporate Responsibility Manager at Customer<br />

Company B told that the <strong>reporting</strong>/performance affect decision-making to an extent, as part of<br />

the complete assessment of the supplier which includes also direct contact and other means of<br />

assessment. She noted that <strong>Cargotec</strong>’s <strong>sustainability</strong> <strong>reporting</strong> “has a positive impact on my<br />

opinion of the company as it shows that the issues are being considered – not <strong>reporting</strong> would<br />

raise questions.”<br />

Purchasing Manager at Customer Company A said that the <strong>reporting</strong>/performance definitely<br />

have an impact on his opinion about <strong>Cargotec</strong>, but not on decision-making at this point. He<br />

thought that <strong>Cargotec</strong>’s <strong>sustainability</strong> <strong>reporting</strong> could have a positive impact on his decisions if<br />

the figures were reported in comparable terms and if there was improvement. On the other hand,<br />

there could be a negative impact if the performance was very bad or if there were serious<br />

problems such as child labour. For Purchasing Manager at Customer Company C <strong>sustainability</strong><br />

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