This study examines the implementation of the EU's new sustainability directive, the Corporate Sustainability Reporting Directive (CSRD), within Swedish organizations. The CSRD aims to enhance transparency in sustainability reporting by requiring organizations to disclose their environmental and social impacts. The study employs a qualitative methodology with semi-structured interviews with key personnel from various large companies, as well as consultants, to gain insights into how organizations adapt to the requirements set by the CSRD. The empirical material has been analyzed using a theoretical framework based on institutional theory. The findings show that organizations primarily focus on complying with the CSRD by improving their reporting processes and adapting their digital infrastructure to manage data collection and analysis. CSRD is seen as a driving force for integrating sustainability within organizations. Key challenges include decentralized data sources, difficulties in measuring Scope three emissions, and the increased administrative burden. The study concludes that the companies are in the early stages of CSRD implementation and must continue to develop their reporting routines to fully meet the directive's requirements. Future research should investigate the long-term effects of CSRD compliance on organizations' sustainability practices and performance. / Denna studie undersöker implementeringen av EU:s nya hållbarhetsdirektiv, Corporate Sustainability Reporting Directive (CSRD), inom svenska organisationer. CSRD syftar till att öka transparensen i hållbarhetsrapporteringen genom att kräva att organisationer redovisar sin miljömässiga och sociala påverkan på samhället. Studien använder en kvalitativ metod med semistrukturerade intervjuer med nyckelpersoner från olika stora företag samt konsulter för att få insikter kring organisationers anpassning till kraven som CSRD ställer på organisationerna. Det empiriska materialet har analyserats med hjälp av det teoretiska ramverket som består av teorier från den institutionella teorin. Resultaten visar att organisationer främst fokuserar på att följa CSRD genom att förbättra sina rapporteringsprocesser och anpassa sin digitala infrastruktur för att hantera datainsamling och att CSRD är en pådrivande faktor för att integrera hållbarhet inom organisationerna. Centrala utmaningar inkluderar decentraliserade datakällor, svårigheter att mäta Scope tre utsläpp och den ökade administrativa bördan. Studien drar slutsatsen att organisationer befinner sig i ett tidigt skede av CSRD-implementeringen och måste fortsätta att utveckla sina rapporteringsrutiner för att fullt ut uppfylla direktivets krav. Framtida forskning bör undersöka de långsiktiga effekterna av CSRD-efterlevnad på organisationernas hållbarhetspraxis och prestationer.

Das internetbasierte Mobilendgerät bietet den Usern eine Plattform zur persönlichen Präsentation, alltäglichen Kontaktaufnahme, Wissensaneignung sowie für soziale Interaktion der Teilnehmer in Onlinecommunitys. Auch die Zeitungsverlage sehen es als eine vielversprechende Einnahmequelle und neuster Übertragungskanal von Nachrichtenströmen. Neben der Einsetzung der Bezahlschranke sind Präsenz in social media, Onlincommunitys, Cross-Industrie-Allianz und Kooperation mit anderen Internetbetreibenden als Aggregationsplattform die zurzeit häufig genutzten Strategien der Zeitungsverlage. Jedoch bestellt eine sogenannte Kannibalisierungseffekt zwischen den sozialen Netzwerken und Zeitungsverlagen. Zunehmende Parallelnutzung von Multiscreen und die Irreversibilität der Mediennutzung der Individuen, die Konsummarkt- und Betriebsumwandlung zwingen die traditionellen Zeitungsverlage, sich an die Digitalgeneration anzupassen und ein neues Wachstumsumfeld im Zeitalter der Netzwerkökonomie zu erschließen. Die Kernfrage der Arbeit ist, ob die traditionelle Übertragungsform der Medieninhalte zukünftig durch den digitalen Distributionskanal von Content (App) abgelöst wird und der klassische Informationsträger (Druckpapier) durch neue Technik bzw. internetbasierte Mobilendgeräte wie das Smartphone gründlich ersetzt wird. Daraus leiten sich folgende Forschungsschwerpunkte bezüglich der Medienlandschaft der drei ausgewählten Länder ab: Probleme, Chancen, Herausforderung, Unterschiede und Gemeinsamkeiten der gegenwärtigen Zeitungslandschaft, Status quo der digitalen Infrastruktur der drei Länder. Dazu zählen noch die Medienentwicklung und die Akzeptanz der neuen Technik in der Bevölkerung, der Medienkonsum, das mediale Nutzungsverhalten sowie die Folge der Digitalisierung auf die sozialen Milieus; Digitalkluft zwischen Metropolen und ländlichen Regionen. Zusammenfassend ist eine Untersuchung der Gesamtbilder der Medienlandschaft mit einigen Beispielen aus Deutschland, Taiwan und China. / The main purpose of this thesis is to study the impacts of media evolutionary changes nowadays on printing media markets in Germany, Taiwan and China. The media changes discussed in this study include the change of users’ behaviors, the digitization of media and the development of information and communication technologies (ICTs). Surveys show that all three countries exist big gaps between urban and rural areas in digital infrastructures, but there are significant differences between these countries in terms of user’s motives and behaviors. As the use of broadband, wireless and mobile phones getting more extensive in recent years, significant changes in media environment, individual and group behaviors and social development happened tremendously in all three countries. What strategies can the traditional printed media publishers adopt for keeping survival and competing with new digital competitors? How can they market their products by using digital and mobile forum? Or, to be more clear, what are their core problems, challenges and opportunities? In the final chapters, we will go further to review the comparisons and analyses of individual research results of these three countries, and discuss the impacts of digitization on their societies, customer’s behaviors and newspaper markets. Finally, this thesis will come up with conclusions to identify whether the 2 hypotheses true or false.

Cybersecurity threats have grown to become a global threat to private actors and states. While work processes are becoming more efficient, rapid technological developments are exposing network and information systems to vulnerabilities. The private sector plays a significant role in keeping the EU and Sweden safe in cyberspace since technological development is essentially controlled by private actors. When it comes to socially important activities, private actors both own and operate large parts of the market, which in turn means that attacks on private actors affecting trade secrets can pose a threat to market competition and economic prosperity. This thesis maps out how the EU has chosen to combat this with the NIS and NIS2 Directives. Specifically, this thesis maps out changes in cybersecurity requirements for private actors providing digital solutions in the light of NIS2. The previous NIS has shown to be inherently flawed with regards to the EU goal of achieving a high common level of security for network and information systems. The need for renewed legislation is therefore great and, as the investigation shows, NIS2 entails a change in the content, structure, and scope of important and essential entities. In short, the NIS2 Directive requires entities to perform their due diligence and document appropriate and proportionate measures based on an all-risk analysis. The increased and broadened requirements in NIS2, which are certainly justified by the increased cybersecurity threats, must also be weighed against an overly burdensome bureaucracy for authorities and private actors. In addition, this thesis analyzes the format of NIS2 and its potential impact on the internal market of the EU. Given the fact that it is a market regulation, a proportionality assessment is required in relation to the competitive disadvantages that an overly burdensome legislation may result in for private actors. At the same time, sanctions and enforcement measures must be sufficiently dissuasive. In conclusion, this thesis argues NIS2 to bring important changes, albeit still posing risks of further fragmenting the cybersecurity levels in the union due to the flexibility given to member states. However, NIS2 is a key step in the right direction towards achieving a high common level of cybersecurity across member states.