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Granskning av hållbarhetsrapporter: Implementering av CSRD samt dess effekter och utmaningar på arbetsprocessen
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2023 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Purpose: The purpose of this study is to explain and provide a more in-depth understanding of how the work around the audit of sustainability reports is carried out and what new regulations may mean for the work procedure.

Method: The study has been conducted with a qualitative research approach where semistructured interviews were carried out. Furthermore, a deductive approach has been used in order to develop the previous research and to be able to analyze the relationship between theory and practice.

Empiricism: The empirical evidence and the collected data consist of a presentation of the companies and the respondents of the interviews. The results of the interviews are presented in a table whose structure follows the interview guide.

Conclusion: From this study, we can conclude that the work procedures for both sustainability specialists and auditors when reviewing sustainability reports look relatively similar, however certain limitations are experienced. Both parties express that the effect ofthe new regulation will not change the work procedure during the review but will require additional knowledge and expertise.  

Place, publisher, year, edition, pages
2023. , p. 65
Keywords [en]
Sustainability reports, Audit, CSR, CSRD, Legitimacy and Comfort
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-52426OAI: oai:DiVA.org:sh-52426DiVA, id: diva2:1801739
Subject / course
Business Studies
Supervisors
Available from: 2023-10-03 Created: 2023-10-02 Last updated: 2023-10-03Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • sodertorns-hogskola-harvard.csl
  • sodertorns-hogskola-oxford.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf