Krista Leppänen

Krista Leppänen is a Doctoral Researcher affiliated with the Faculty of Social Sciences and Business, Department of Business, at the University of Eastern Finland. Her work centers on corporate sustainability reporting within the European Union's regulatory framework.

• Sustainable Innovation Lab (2022–)
• Research Center for Sustainable Circular Economy (2021–)

Her research explores the evolution of the EU Corporate Sustainability Reporting Directive (CSRD) and its impact on small and medium enterprises (SMEs). She investigates how sustainability reporting standards (ESRS) influence corporate strategic decision-making and facilitate sustainability transitions in SMEs.

The 2024 thesis titled "EU:n kestävyysraportointidirektiivin laajentuminen ja pk-yritysten kestävyyssiirtymä" analyzes the expansion of EU sustainability reporting regulations and their implications for SMEs. The study integrates corporate responsibility, regulatory frameworks, and sustainable business transformation.

She contributes to the Sustainable Innovation Lab and Research Center for Sustainable Circular Economy, focusing on systemic sustainability transitions in business operations.