The diagram presents three columns labelled illustrative quotes, categories, and theme. The left column lists the following quotes. It was very difficult to gather information internally, every single person scoring their individual area obviously deems that area as the most important. This quote and the quote, So you get to scoring at the end and these things have been scored highly and then the steering group would actually say no we do not think this is as important are connected to the category bias, which links to the theme challenges with objectivity. The quote, It just depends on the maturity level of the organisation, but I must agree that stakeholder engagement was a challenge to the majority of the clients that we spoke to and the quote, You would say that the double materiality process failed in many respects because of the failure to engage stakeholders are connected to the category engagement challenges, which links to the theme low supply chain awareness. The quote, So we actually did not run any external stakeholder engagement. We did not do any questionnaires, I think we would gather enough information for our first year and the quote, We did not really want to bring external stakeholders in on these meetings because we were really in the discovery phase ourselves are connected to the category voluntary non-engagement, which links to the theme low supply chain awareness. The quote, The company has over 20,000 tier 1 supplier, going out to every supplier is impossible, the quote, We have over 10,000 first tier suppliers, and the quote, I am talking about your 20, 30, 40 suppliers, not your 200 suppliers, you might be able to get a survey to them but you want to have the 80-20 rule are connected to the category size of S C, which links to the theme challenges with S 2 reporting. The quote, One of the key changes was irresponsible sourcing. We did not have a supply chain of conduct and the quote, We revamped our responsible sourcing charter and a few other bits and pieces, but it did not really change how we operated are connected to the category novelty of S S C M, which links to the theme challenges with S 2 reporting. The quote, I would not have been going out to my supply chain at all, pre C S R D, I would not have even known who my counterpart was, links to novelty of S S C M which links to challenges with S 2 reporting. The quote, The main challenges relate to data availability, consistency, and capacity within the supply chain, and the quote, Within the supply chain, the challenge is meaningful engagement and ensuring consistent collaboration across all steps, the availability remains a central issue are connected to the category lack of infrastructure and technology, which links to the theme challenges with S 2 reporting.Coupling-related categories and themes for dma and s2 reporting
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