Corporate Sustainability Due Diligence : the Swedish Quick Service Restaurant Sector

Abstract: This thesis project looked at the preparedness of the Quick Service Restaurant Sector (QSRS) in Sweden for the introduction of a new EU law in 2024, the Corporate Sustainability Due Diligence Directive (CSDDD). Food systems play a major role in the climate crisis, contributing up to one third of all greenhouse gas emissions, with the QSRS playing a significant role in this across the globe. The QSRS is also associated with a number of health issues, with their supply chain also presenting a number of human rights risks. The aim of this study was to identify the challenges in meeting the CSDDD in the service sector. The theoretical perspective of the Triple Bottom Line served as a point of ontological departure. Focus was placed on due diligence reporting as seen in the sustainability reports published in the QSRS. The project assessed preparedness of due diligence processes and sustainability strategies of the Swedish QSRS for the implementation of the CSDDD. It addressed human rights and environmental issues along the supply chains of the three biggest Quick Service Restaurants (QSRs), McDonald’s, Max Hamburgers, and Burger King. A case study was carried out that analysed the sustainability reports and codes of conduct of these QSRs, as well as interviewing two sustainability professionals on due diligence practices. The results showed that McDonald’s and Max Hamburgers have the due diligence processes in place to work towards meeting the requirements of the CSDDD, though Burger King has significant work ahead to reach this level.