Arbetet behandlar Kolbäcksåns nedre del i Hallstahammars kommun i Västmanlands län, med syftet att se hur kulturmiljöer och dess betydelse beaktas vid restaurering av vattendrag. Många av de tidigare fria forsarna har genom dammar delats upp i segment och vattnet har gått från strömmande till stillastående. Om åtgärder ska genomföras för att uppnå god ekologisk status är risken stor att kulturmiljöer påverkas negativt. Data för analys har samlats in genom djupintervjuer av representanter från fem olika instanser i Västmanlands län. Majoriteten av de analyserade svaren pekar mot att en kulturmiljö definieras av att det skett en påverkan i form av mänsklig aktivitet, att det finns en historik knuten till platsen samt att platsen ses som en enhet. En kulturmiljö är påverkad medan en naturmiljö kan vara både påverkad och opåverkad. När en restaurering, som påverkar kulturmiljöer, ska genomföras framkommer det att intressen ställs mot varandra och vikten av att tidigt samarbete genomförs mellan berörda intressenter. Den tematiska analysen resulterade i ett flertal indikationer på eventuella konflikter och potentiella lösningar. / This essay is focusing on Kolbäcksåns lower part in Hallstahammar municipality, Västmanlands county in Sweden, aiming on how cultural heritage and it’s importance is treated when changes in the landscape is about to be done. Many of the historic free rivers has due to dams been divided, and the water has gone from rapid to still. If changes is about to be done to acchive approved ecological status, the risk on damaging the cultural heritage sites is palpable. Data, that’s been analyzed, has been collected through interviews with respondents from five instances in Västmanlands county. The Majority of the answers analysed reveals that a cultural heritage site is definied by the affect made by humans, that there is a historical connection and that the site is seen as a unit in the landscape. A cultural heritage site is affected whilst a natural environment site can be both affected and non-affected. When landscape changes that affects cultural heritage sites is performed, it reveals that different interests are colliding and the importance of an early collaboration between interests is performed. The thematic analyze of the answers from the interviews revealed several potential indications on conflicts and potential solutions.

As part of the EU’s sustainable strategy in reducing emissions and combating climate change the EU introduced the Corporate Sustainability Reporting Directive (CSRD) in 2022. This directive requires the reporting of sustainability information from a significantly wider group of companies. The CSRD imposes higher demands on reporting and especially within a company’s Scope 3 transportation emissions. The study aims to identify and understand the challenges newly affected companies face in collecting and reporting scope 3 transportation emissions to comply with the CSRD. The study also intends to shed light on the resource and capability gaps that newly affected companies encounter and propose strategies and solutions to address these challenges. The study draws from institutional theory combined with are source-based view of a company to propose a hypothesis that companies face resource and capability gaps due to institutional pressure. The research methodology employed was exploratory multi-method qualitative research. The findings identified how companies, needing to adapt to the CSRD, perceived a regulatory institutional pressure in the form of new and higher requirements and demands now placed on them. In addition the exploration resulted in identification of external challenges, affecting companies ability to comply with the new legalization. Furthermore, internal and supplier challenges were discovered as factors within companies that affect their compliance. These highlighted the presence of resource and capability gaps within companies. In order to close these gaps, the study proposes several strategies and solutions together with a roadmap to address these challenges, ultimately guiding companies towards managing institutional pressures and enhancing their sustainable competitive advantage. Solutions regarding management and strategy as well as tangible operations were identified. These solutions and strategies include developing a sustainability culture within the organization, engaging with stakeholders through collaboration and communication efforts, and implementing technology solutions for data collection and analysis. The study can potentially be utilized by companies to navigate useful solutions when trying to comply with the CSRD. Additionally, the study contributes to guiding companies towards a future position of managing institutional pressure while enhancing their sustainable competitive advantage. Companies are encouraged to shift and transform their viewpoint of complying with the institutional pressure of CSRD from a compliance-focused approach towards a corporate social responsibility-driven sustainable approach with long-term value development. The study thus contributes with a new perspective by highlighting how complying with sustainability reporting can become a tool for advancing corporate responsibility and contributing to a more sustainable development and responsible business landscape.