The European Union entered into force the Corporate Sustainability Reporting Directive (CSRD), which represents a comprehensive framework to enhance transparency and accountability in corporate sustainability reporting. The study focuses on the organisational change processes and attitudes activated in the companies by the implementation of mandatory sustainability reporting under the CSRD. The study aims to provide insights into the practical adoption of the CSRD from an organisational change perspective. While prior studies have concentrated on more isolated aspects of CSRD implementation, this paper offers a holistic outlook on the entirety of the change processes involved. To achieve the goal, nine semi-structured interviews were conducted with sustainability professionals representing various organisations that are obligated to report under the CSRD in 2025 and 2026. This study develops an analytical framework combining Corporate Social Responsibility theory and Organisational Change frameworks. The results indicate that the CSRD serves as a catalyst for organisational change in all companies, regardless of their prior reporting practices. In managing this change, companies have to integrate sustainability and market concerns into their strategies.

Climate change is upon us and the European continent is striving towards reaching the goals set up throughout the EU-green deal, the overarching transitioning plan for Europe to reduce its emissions by 55% by 2030 and net zero emissions by 2050. One of the newest frameworks to facilitate this change is the corporate sustainability reporting directive. The directive affects big companies and is written in such a way that the coverage of the scope is gradual, so today only listed firms are covered. This research investigates how companies not yet covered by the directive adapt their communication and efforts to align with the directive. It does this by studying the aim: This report aims to explain motives for small and unlisted companies while communicating their corporate social responsibility reporting. The overall objective of the project is to understand their communication and connection to the CSRD- and hence how they prepare for new environmental legislation. It will do this by looking into four IT and consultancy firms based in Stockholm where marketing material as well as sustainability reports has been viewed. The research was done with a flexible design and builds on a literature review covering CSR historic communication, legitimacy theory, Stakeholder theory, and the Triple bottom line, altogether constructing the conceptual framework. The results show that companies communicate by sense giving characteristics in a one-way fashion. Business should involve their stakeholders more in their communication, enabling them to be fast movers concerning the CSRD as well as by competitive reasons. It also shows the value of including external stakeholders. The results also show that companies' communication is focused on the social aspects of sustainability, it is misplaced in focus, and to communicate in line with the CSRD they should communicate emissions as well as anti-corruption, equality, and employee rights. Even though unnoted companies are not covered, there are clear advantages of reporting in line with the directive.

Syfte: Syftet med denna studie är att undersöka om införandet av lag (SFS 2016:947) påverkat omfattningen av företags hållbarhetsredovisning och om faktorerna finansiell risk, lönsamhet, storlek och bransch kan förklara frivillig hållbarhetsredovisning. Metod: Studien utgår från den positivistiska forskningsfilosfin och med ett deduktivt angreppssätt. En innehållsanalys genomförs på 142 årsredovisningar från 2018 respektive 2015 för att undersöka mängden redovisad hållbarhetsinformation. En multipel regressionsanalys görs för att fastställa vilka faktorer som påverkar mängden hållbarhetsredovisning. Resultat & slutsats: Studien kom fram till att företagen redovisade mer hållbarhetsinformation 2018 jämfört med 2015 och att lagen haft en påverkan, samt att det finns ett samband mellan mängden hållbarhetsredovisning och faktorerna storlek och bransch. Examensarbetets bidrag: Studiens teoretiska bidrag är en ökad kunskap om vad som förklarar frivillig hållbarhetsredovisning, men även kunskap om regleringens påverkan. Det praktiska bidraget är kunskap om hur mängden hållbarhetsredovisning i svenska företag påverkas när det regleras. Det ger därmed en indikation på hur effekten av reglering skulle se ut i länder med liknande redovisningstradition som Sverige. Förslag till fortsatt forskning: I vidare forskning föreslås att göra en liknande studie med företag verkande i andra länder, men även icke-noterade eller statligt ägda företag. Denna studie har undersökt hållbarhetsredovisningens kvantitet och det skulle därmed vara intressant att undersöka hur kvaliteten påverkas av reglering. Ytterligare förslag till fortsatt forskning är att arbeta mer med innehållsanalysen för att uppnå ett mer trovärdigt resultat av redovisningsmängd. / Aim: The aim of this study is to investigate whether law (SFS 2016: 947) has affected the extent of sustainability reporting and whether the factors financial risk, profitability, size and industry can explain voluntary sustainability reporting. Method: The study is based on the positivist research philosophy and with a deductive approach. A content analysis is conducted on 142 annual reports from 2018 respectively 2015, to investigate the amount of sustainability information reported. A multiple regression analysis is conducted to determine which factors affect the amount of sustainability reporting. Result & Conclusions: The study found that the companies reported more sustainability information in 2018 compared to 2015 and that the law had an impact, and that there is a connection between the amount of sustainability reporting and the factors size and industry. Contribution of the thesis: The study's theoretical contribution is an increased knowledge of what explains voluntary sustainability reporting, but also knowledge about the impact of regulation. The practical contribution is knowledge of how the amount of sustainability reporting in Swedish companies is affected when regulated. It thus gives an indication of what the effect of regulation would look like in countries with a similar accounting tradition as Sweden. Suggestions for future research: In further research, it is suggested to do a similar study with companies operating in other countries, but also unlisted or state-owned companies. This study has examined the quantity of sustainability reporting and it would therefore be interesting to investigate how the quality is affected by regulation. Further proposals for continued research are to work more with the content analysis to achieve a more credible result of the accounting.

This qualitative study investigates how the EU’s Corporate Sustainability Reporting Directives (CSRD) shape the decision-making processes that influence companies' supply chain design. Employing institutional theory to understand how different institutional contexts shape decision-making mechanisms. An abductive approach to feature both empirical observations and theoretical concepts. Moreover, with seven semi-structured interviews, the study aims to bridge the gap in understanding the impact of CSRD on the supply chain design of large Swedish-listed companies, as well as the potential opportunities they present. The study chose to emphasize double materiality and Scope 3 emissions through the report to provide an understanding of the foundation for these directives that influence the supply chain design. The study's findings, derived from semi-structured interviews, are organized around a conceptual model designed to illustrate the process and explain the impact of CSRD. This model depicts a four-step implementation process: Awareness of CSRD, Setting CSRD Strategies, Application of Set Strategies, and Supply Chain Impact. Furthermore, various factors including Institutional Pressure, Experience/Background, Institutional Barriers, Institutional Support, and Operational Challenges on CSRD Application influence the process. Through this model, the study makes four significant contributions toward addressing the gap in existing literature and the research question. The contributions are that strategic opportunities can arise from CSRD, institutions support rather than pressure, long-term realizations to successfully implement CSRD, and lastly, CSRD has and will impact supply chain design. This reveals that CSRD significantly drives tangible changes in the decision-making process regarding supply chain design, offering new perspectives on how companies perceive these directives in terms of operational opportunities emerging from sustainability transitions.

In the context of complying with the Corporate Sustainability Reporting Directive (CSRD), this study looks at how stakeholder relationships and brand image are affected by sustainability communication from energy companies. Key people from Swedish energy companies have been interviewed and the results show that businesses place a high priority on incorporating social and environmental concerns into their daily operations. Clear CSR communication strengthens brand reputation by improving interaction with internal and external stakeholders, even in the face of economic difficulties. More restrictive laws, like the Green Claim directive, force businesses to enhance their environmental performance and communicate differently, which boosts their credibility. But there are still issues, such as resource limitations and administrative responsibilities. It is believed that these changes are essential to building customer confidence and achieving environmental objectives. The research highlights the intricate relationship that shapes the strategies of energy companies between CSR, stakeholder involvement, and regulatory compliance. In a market that is changing quickly, it highlights how crucial it is to maintain long-term sustainability and stakeholder trust through open communication and proactive regulatory change adaption.

Antalet hållbarhetskrav ökar allt med tiden, vilket även gäller för fordonsindustrin. Tillverkarna förmedlar vidare de krav som ställs mot de till deras leverantörer i försörjningskedjan. Några av dessa krav är inte tillräckligt tydliga för leverantörerna, de vet inte vilka processer som ligger bakom dessa krav för att uppnå dem. Särskilt de aspekter som leverantörerna inte arbetat med tidigare och som är nya liksom miljömässig hållbarhet. Detta examensarbete syftar till att ta reda på vilka hållbarhetskrav - med fokus på miljömässig hållbarhet - som ställs mot leverantörer inom tung fordonsindustri. Frågeställningen som besvaras i detta arbete är följande: Vilka hållbarhetskrav har svenska tillverkare inom tung-fordonsindustrin på sina leverantörer i förhållande till miljömässig hållbarhet? Den metod som använts för att kunna besvara frågeställningen är en egen variant av abduktiv och deduktiv metod. Där har teorin utvecklats med tiden genom de dokument som mottagits från fallföretag och dess kunder, samt de semistrukturerade intervjuer som genomförts. Metoden har varit givande för analysen där alla former av data som samlats in - teori, dokument och intervju - sammankopplas genom de mest förekommande ämnena. Utifrån den givna informationen och analysen framkom resultat och slutsatser. De miljömässiga hållbarhetskraven som ställs mot leverantörer inom tung-fordonsindustri är följande: beräkning av CO2 utsläpp genom GHG-protocol, implementering av förnybar energi i verksamheten, samt välja CO2 snåla och återvinningsbara material. / The number of sustainability requirements are increasing over time, which also applies to the automotive industry. The manufacturers further convey the demands placed on them to their suppliers in the supply chain. Some of these requirements are not clear enough for the suppliers, they do not know what processes are behind these requirements to achieve them. Especially the aspects that the suppliers have not worked with before and which are new, such as environmental sustainability. This thesis aims to find out which sustainability requirements - with a focus on environmental sustainability - are placed on suppliers in the heavy vehicle industry. The question answered in this work is the following: Which sustainability requirements do Swedish manufacturers in the heavy vehicle industry have on their suppliers in relation to environmental sustainability? The method used to be able to answer the question is a variant of the abductive and deductive methods. There, the theory has been developed over time through the documents received from case companies and their customers, as well as the semi-structured interviews that have been conducted. The method has been fruitful for the analysis where all forms of data collected - theory, documents, and interviews - are connected through the most common topics. Based on the given information and analysis, results and conclusions emerged. The environmental sustainability requirements placed on suppliers in the heavy vehicle industry are as follows: calculation of CO2 emissions through the GHG protocol, implementation of renewable energy in the business, and choosing CO2-saving and recyclable materials.

This research investigates the challenges Scandinavian organizations face in adapting their ESG reporting practices to comply with the Corporate Sustainability Reporting Directive (CSRD), introduced in January 2024. The CSRD aims to enhance Environmental, Social and Governance (ESG) reporting by implementing double materiality assessment (DMA) and expanding the scope of value chain reporting. Given its novelty and the limited academic literature on this topic, this research provides critical insights into these transformations.  Three research questions guide this study: (1) How do Scandinavian organizations conduct the DMA of their ESG reporting under the CSRD? (2) How do Scandinavian organizations address challenges in ESG reporting along the entire value chain after adopting the CSRD? (3) How is the CSRD reshaping the ESG reporting challenges faced by Scandinavian organizations? The research employs a qualitative, exploratory approach, including expert interviews and textual analysis. Grounded in Stakeholder Theory and Value Chain Theory, the study provides perspectives for understanding stakeholder engagement and value chain dynamics in ESG reporting. The findings reveal that organizations exhibit varying approaches to DMA, influenced by conflicting definitions of materiality, differing stakeholder engagement practices and subjectivity. Despite ESRS guidance, this creates challenges in comparability and implementation. In terms of value chain reporting, organizations face significant challenges in data gathering and transparency. The CSRD reshapes ESG reporting by standardizing requirements and addressing previous inconsistencies of its predecessor, the Non-Financial Reporting Directive (NFRD). However, the CSRD introduces both opportunities and challenges for Scandinavian organizations.  By integrating Stakeholder and Value Chain Theory, this study highlights the importance of comprehensive stakeholder engagement and robust data systems. The findings underscore the need for ongoing adjustments and improvements of the reporting standards as organizations navigate the evolving ESG landscape under the CSRD. Ultimately, the CSRD is contributing to more sustainable and transparent business practices.

Date: 2nd June 2024 Level: Master Thesis in Product and Process Development, advanced level 30 ECTS Institution: School of Innovation, Design and Engineering at Mälardalens University Authors: Simon Westergren & Andreas Rundh Andersson Title: The Role of Supply Chain Mapping in Complying to ESRS Keywords: Supply chains, Supply chain management, Risk management, Disruptions, Resilience, Visibility, Supply chain mapping, Sustainability, Corporate Sustainability Reporting Directive, European Sustainability Reporting Standards, Sustainable supply chain mapping, Industrial electronics industry. Supervisors: Mikael Johnsson - Mälardalens University, Mikael Steinar & Paulina Wilhelmsson - Case Company Aim: The aim of the study is to explore if and how acompany within the industrial electronics industry could be supported by supply chain mapping in complying with EU's ESRS regulation. Research Question: How can supply chain mapping support an industrial electronics company in complying with EU's ESRS regulation? Methodology: The methodology of this study employs a qualitative research approach, specifically using a case study to explore the implementation of supply chain mapping within an industrial electronics company for EU's ESRS compliance. Adopting an abductive framework, the research intertwines theoretical exploration and empirical data collection. Literature was reviewed from academic journals and industry reports, while empirical data was gathered through comprehensive supply chain mapping, questionnaires, and a series of interviews, including semi-structured and individual discussions. Conclusion: The study concludes that supply chain mapping is a pivotal tool for aiding an industrial electronics company in complying with the EU's ESRS regulation. It was found that comprehensive mapping of the supply chain not only helps in identifying relevant ESRS topics across the value chain but also enhances risk management and visibility. The application of supply chain mapping demonstrated significant potential for improving operational efficiency and regulatory compliance.