The aim of this work was to investigate how it is to move in hierarchy from crew to officer within the seafaring profession and how to be affected by this. How you are perceived by the crew when going from to represent a part of a system to represent a different part of the same system and if you are ready to assume the responsibilities of the new role entails? This is relevant and interesting as we will soon is facing at this transition. The work is based on a qualitative approach. The choice of this method gave the information needed for a perfect result. Interviews were conducted through personal meetings with active officers which also provided the opportunity to ask follow-up questions and the respondents were given the opportunity to share their experiences. The results showed that the transition from crew to command seems to be something individual from person to person but consistently has been the feeling that it is a major challenge of excitement and some nervousness. The largest portion prior to having been men from before is that it felt familiar with the safety procedures on board and to have a basic sense of security regarding departures and mooring, loading and unloading. Most felt that it was difficult to give orders to his old sailor colleagues but afterwards it felt more natural.

Efterfrågan på hållbarhetsinformation är något som ökar i dagens samhälle. Samtidigt visar tidigare studier att det finns allvarliga brister i företags hållbarhetsrapporter. Forskare har dessutom konstaterat att revisorer har en kvalitetssäkrande roll för hållbarhetsrapporters trovärdighet. I takt med samhällsutvecklingen växer hållbarhetstjänster inom revisionsbranschen, och det går att skönja ett proaktivt hållbarhetsarbete hos revisorer. Något som oss veterligen inte studerats tidigare är vad som driver revisorers proaktiva hållbarhetsarbete. Syftet med studien är att förklara vad som driver revisorers proaktiva hållbarhetsarbete utifrån fyra individ- och byråspecifika faktorer. Dessa faktorer är byråtillhörighet, kompetens, individens hållbarhetsengagemang och hierarkisk position. Frågeställningen är: I vilken utsträckning kan revisorers proaktiva hållbarhetsarbete förklaras utifrån fyra individ- och byråspecifika faktorer? Legitimitetsteorin, professionsteorin och institutionella teorin har använts som teoretisk ram för att uppnå studiens syfte. Även litteratur som behandlar hållbarhetsrapportering, autonomi, proaktivt agerande och de fyra faktorerna har använts. Med utgångspunkt i litteraturen har sex hypoteser bildats, vilka sedan testats empiriskt. För att samla in data konstruerades en webbenkät som sedan skickades ut via mejl till revisorer runtom i Sverige. Resultaten av studien visar att det finns ett positivt samband mellan revisorers proaktiva hållbarhetsarbete och kompetens, yrkesmässigt såväl som privat hållbarhetsengagemang respektive hög hierarkisk position. Däremot gick det inte att påvisa att byråtillhörighet och tid i branschen skulle vara förklarande faktorer till revisorers proaktiva hållbarhetsarbete. Studiens viktigaste bidrag är att ge revisionsbranschen insikter i vad som driver proaktivt hållbarhetsarbete bland revisorer. Studien upplyser också samhället om att revisorers proaktiva hållbarhetsarbete kan gynna hållbarhetsutvecklingen i samhället. / Demand for CSR information is increasing in today’s society. At the same time, previous studies show some serious deficiencies in CSR reporting. Researchers have also found that CSR reports certified by a financial auditor are perceived as more credible. CSR services are a growing business area in the audit industry, and a proactive CSR work among auditors can be discerned. As far as we are aware, there has yet to be any research conducted on what influences auditors’ proactive CSR work. The purpose of this study is to explain what influences auditors’ proactive CSR work based on four individual- and agency specific factors. The research question is: To what extent are auditors’ proactive CSR work explained by four individual- and agency specific factors? Legitimacy-, professional-, and institutional theory, and literature that deals with CSR reporting, autonomy, proactive behavior and our four factors has been used as a theoretical framework. Based on the literature, six hypotheses have been formed, which later have been empirically tested. Data was collected through a web-based survey which was sent via e-mail to Swedish auditors. The results show that there is a positive relationship between auditors’ proactive CSR work and competence, dedication to sustainability issues – professionally as well as private, and high hierarchical position. It was not possible to demonstrate that agency affiliation or time in the industry would be an explanatory factor for auditors’ proactive CSR work. The main contributions of this study are to provide the audit industry with insights into what influences auditors’ proactive CSR work. The study also informs society that auditors’ proactive CSR work can benefit the sustainable development.