L’ichtyofaune est encore peu utilisée en bioindication sur les plans d’eau, alors que la demande des gestionnaires est forte, notamment dans le contexte de la mise en œuvre de la Directive Cadre Européenne sur l’Eau. L’objectif de cette thèse est d’analyser la réponse de l’ichtyofaune à diverses pressions anthropiques, afin de définir des variables biologiques de bioindication et construire un indice rendant compte de l’état écologique des lacs naturels et des retenues français. Plusieurs questions sont successivement abordées.En première analyse, les possibilités de sélection de métriques répondant à des pressions s’exerçant sur le bassin versant sont explorées par une approche typologique. L’analyse consiste à effectuer des classifications des plans d’eau, puis à établir, au sein de chaque groupe homogène d’un point de vue environnemental, des régressions linéaires entre les métriques candidates et les pressions. Les résultats montrent la pertinence de l’ichtyofaune en bioindication sur ces milieux, mais mettent en exergue des limites à cette approche typologique. Ainsi, afin de tester la possibilité de construction d’un bioindicateur commun aux lacs naturels et aux retenues, une méthode alternative dite « site spécifique » a ensuite été développée. Une modélisation statistique a été appliquée pour contrôler l’effet de l’environnement naturel sur les communautés piscicoles lacustres. Cette analyse montre que les métriques piscicoles répondant aux pressions sont différentes entre les deux types de milieux. La dernière étape, explique le développement d’un indicateur, construit sur le principe de la mesure d’un écart à la référence, en se basant sur une approche de type statistique par hindcasting. Cette méthode encore peu utilisée permet de s’affranchir de la sélection de sites de référence en France en modélisant les conditions biologiques de référence, i.e., telles qu’elles seraient en l’absence de pression anthropique. Les caractéristiques des communautés piscicoles des sites non perturbés sont ensuite comparées à celles des sites plus ou moins impactés par des pressions anthropiques. Ont été considérées ici les pressions s’exerçant à l’échelle du bassin versant et localement sur les plans d’eau. Suivant ce protocole, un indice poisson lacustre issu de la combinaison de métriques répondant conjointement à des pressions anthropiques globales et locales est proposé pour les lacs naturels et pour les retenues.Les avancées de ce travail et les perspectives sont ensuite discutées au regard du contexte européen de la gestion des milieux aquatiques. / Fish communities remain underused in the domain of lentic ecosystem bioindication, even though water managers need such tools in the current context of the Water Directive Framework. The objective of this thesis was to analyse the fish communities’ response to various anthropogenic pressures, in order to define the candidate biological variables in bioindication and to develop an index to evaluate the ecological status of French natural lakes and reservoirs. Several questions are raised.First of all, the means available to select fish-based metrics responding to catchment-scale anthropogenic pressures are analysed using a typological approach. This analysis consists in classifying lentic ecosystems using classifications, and then, within each homogenous group of ecosystems identified based on environmental criteria, performing linear regressions between candidate fish-based metrics and anthropogenic pressures. The results clearly show that fish communities could be used as good bioindicators for the lentic ecosystems, but they also underline the limits of typological approaches.To test how a bioindicator shared by natural lakes and reservoirs could be developed, an alternative site-specific method was subsequently developed. Statistical modeling was applied to control the natural environmental effects on lentic fish communities. This analysis shows that fish-based metrics responding to catchment-scale anthropogenic pressures differ in the two types of lentic ecosystems.The last part reports the development of an index, based on the reference condition approach, using a hindcasting statistical approach. This method, still infrequently used, enables one to sidestep the problem related to the selection of reference sites in France. Furthermore, this method allows modeling biological reference conditions, i.e. conditions without anthropogenic pressures. Fish communities’ characteristics are then compared for both undisturbed sites and sites that are more or less impacted by anthropogenic pressures. Both catchment-scale and local anthropogenic pressures were considered in this analysis. Following this protocol, a lake fish-based index resulting from the combination of metrics that respond jointly to global and local anthropogenic pressures was developed for natural lakes and reservoirs. Finally, the advances made as a result of this research and its perspectives are discussed with regards to the European context of aquatic ecosystem management.

Le droit à l’information environnementale du public en matière de risques industriels, par le recours aux différentes modalités d’exercice, y compris les supports de communications électroniques, paraît, de prime abord, comme étant « fonction de plusieurs variables ». Cette équation juridique consiste en effet en la mise en question de l’exercice d’un droit au regard de son objet et de ses modalités. L’hypothèse d’une évolution du droit à l’information environnementale nécessite d’analyser, au travers d’une réflexion théorique et juridique centrée sur la création et l’application du droit, l’évolution de ses droits consubstantiels, à savoir le droit d’accès à l’information du public et le droit de la participation du public au processus décisionnel. Le caractère évolutif du droit à l’information environnementale du public est appréhendé en considérant notamment les fonctions opératoires du juge dans l’exercice des droits d’accès à l’information du public et de la participation du public au processus décisionnel, et de la pluralité des modalités d’exercice de ceux-ci. La présence de certains décalages dans l’application de ces droits démontre l’évolution de l’adaptabilité du droit à l’information environnementale à son objet et à ses modalités d’exercice plutôt qu’une évolution propre à ce droit. / At first glance, the public right to environmental information on industrial hazards, by using different modes of exercise, including electronic communications, seems to be a “function of several variables”. In fact, this legal equation consists of challenging the exercise of a right with regard to its object as well as its terms. The hypothesis of evolution of the right to environmental information requires that one examines, through a theoretical and legal reflection centered on the creation and application of law, the evolution of its components, namely the right of access to information and the right to public participation in decision making. The evolving nature of the public right to environmental information is understood in particular by considering the operating functions of the judge in exercising the right of access to public information, the public participation in decision making, and the plurality of their modes of exercise. The presence of discrepancies in the application of these rights demonstrates the evolution of the adaptability of the right to environmental information with regard to its purpose and application rather than the evolution of the right itself.

1 PROTECTION OF PRIVACY AND PERSONAL DATA IN EUROPEAN UNION LAW WITH REGARDS TO DATA RETENTION ABSTRACT The thesis deals with the issue of data retention, i.e. the issue of storing communications metadata by telecommunications service providers for the purpose of possible later access to this data by state authorities. The thesis focuses not only on the relevant EU legislation, but also on the related case law of the Court of Justice, which plays crucial role in determining the standard of protection offered by EU law. This analysis focuses on two main legal issues - the issue of scope of the EU legislation in this area and the issue of proportionality. With regards to the first issue, the author is of the opinion that the Court of Justice interprets the scope of the relevant EU legislation overly broadly. Author criticizes the fact that the Court of Justice applied secondary law adopted on the basis of Article 95 TEC on the issue of access to the retained data by the Member States authorities, including the authorities of Member States which are active in the field of national security. Regarding the issue of proportionality, author criticizes the fact that the Court of Justice perceives the blanket retention of communications metadata to be incompatible with EU law as such, no matter how strict the...

Les études montrent généralement que la partie radio est l'une des plus grandes sources de consommation d'énergie dans un nœud de capteur. Cette source de consommation est directement liée au type d’antenne utilisé sur le module radio du nœud. Or, nombre de nœuds de capteurs sans fil sont généralement équipés d'antennes omnidirectionnelles provoquant ainsi un gaspillage de l'énergie dû à leur rayonnement. Face à un tel constat, ce mémoire présente des systèmes d'antennes directives et reconfigurables dédiés à ces nœuds capteurs en lieu et place des antennes omnidirectionnelles pour pallier à cette perte d’énergie. Il s’agit de petites antennes qui doivent respecter pleinement la gamme de fréquences nécessaire pour fonctionner correctement, mais aussi, dont le rayonnement peut être modifié en utilisant des composants actifs peu gourmands en énergie avec un contrôle actif qui doit également être simple. La première solution proposée est une solution antennaire directive inspirée d'une antenne imprimée Yagi/Uda dans la bande ISM-2,4 GHz. Elle offre, en simulation, un gain élevé avec une valeur de 7,3dB et un angle d’ouverture à -3dB de 57 ° dans le plan azimutal. La deuxième solution proposée est une antenne à plusieurs faisceaux (six) possibles dans le plan azimutal. Celle-ci se compose de six monopôles identiques, ayant chacun un port d’alimentation. De par la sélection du port alimenté, un diagramme directif de gain simulé de 4,6 dB et d’angle d’ouverture à -3dB de 55° est obtenu, permettant ainsi une couverture globale du plan azimutal. De plus, une carte électronique dotée d’un switch de type SP6T dédiée à cette antenne a été conçue pour contrôler ces six diagrammes de rayonnement de manière automatique. Afin de réduire le nombre d'éléments rayonnants tout en améliorant les performances radio électriques obtenues, une troisième solution a été proposée. Elle se compose d'un monopôle alimenté et d'un monopôle parasite chargé par une inductance de 9,6 nH. La nature et la valeur de la charge ont été obtenues en utilisant les équations d'Uzkov qui permettent de calculer les coefficients de pondérations dans le cas de deux antennes monopôles alimentées séparément afin de maximiser le gain et la directivité dans une direction privilégiée. Contrairement à l’usage de la carte électronique pour le contrôle de diagramme de rayonnement dans le cas de la structure antennaire à six monopôles, l’aspect reconfigurable en diagramme est obtenu dans ce cas en utilisant des éléments réflecteurs et directeurs activés par des diodes PIN. Elle procure en simulation un gain maximal de 5,2 dB en azimut pour un angle d’ouverture à -3dB de 52°, dans les directions 90° et 270° selon les diodes sélectionnées. Enfin, une application directe de cette structure est proposée pour couvrir plus de deux directions en azimut. Elle consiste en un ensemble de quatre monopôles dans lequel deux d’entre eux sont alimentés et les deux autres sont chargés par des inductances identiques. Il est capable de diriger son rayonnement dans le plan azimutal couvrant des directions sur 360 ° (0 °, 90 °, 180 ° et 270 °). Le gain total réalisé simulé est de 4 dB pour chaque diagramme de rayonnement dans le plan azimutal avec un angle d’ouverture à 3dB d’environ 60°. Des campagnes de mesures ont été effectuées pour chacune des antennes présentées dans ce mémoire. L’indicateur de la puissance du signal reçu (RSSI) a été la grandeur métrique utilisée pour quantifier les performances des antennes proposées. Suite à ces campagnes, nous avons pu remarquer que l’utilisation d’antennes directives seules, améliorant la portée de communication entre deux nœuds de capteurs s’avère insuffisante dans le cas d’un déploiement aléatoire de nœuds capteurs. / Studies have shown that the communication subsystem is one of the greatest sources of energy consumption in wireless sensor networks. This subsystem is directly bounded to the type of antenna used on the radio module. Several sensor nodes are equipped with omnidirectional antennas leading to a waste of energy due to the shape of their beam. Instead of using omnidirectional antennas, directive and reconfigurable antennas system dedicated to wireless sensor networks are presented in this work so as to alleviate the waste of energy. On one hand, such dedicated antennae should be small in size and particularly designed by taking into consideration the frequency bandwidth of the node. On the other hand, their radiation pattern should also be reconfigurable by using powerless active components with a simple active control. To reach these objectives, we have in a first time proposed a directive solution inspired of a Printed-Yagi antenna in the ISM band (2.4-2.485) GHz. It provides high gain with a value of 7.3dB and a half power beam width BW−3dB of 57° in the azimuth plane. Secondly, we have proposed a multiple directional antenna in the ISM band. This antenna consists of six identical monopole antennas arranged in the same structure, having each one feeding port. Due to the selection of each feeding port, the proposed antenna covers the whole azimuthal plane with a simulated beam of 4.6 dB along with a half power beam width BW−3dB of 55°. Moreover, an electronic card equipped with an SP6T switch dedicated to that antenna has been developed to control the radiation pattern of the six identical antennas automatically. Willing to reduce the number of radiating elements while enhancing the radio performance, a third antenna has been proposed. It consists of a fed monopole and a loaded parasitic one having an inductance component of 9.6nH. The nature and the value of this inductance are obtained using the Uzkov equations that calculate the current weighting coefficients in the case of two separately fed antennas to maximize the gain and the directivity in the desired direction. Contrary to the use of electronic card in the control of radiation pattern prior to the conception of the third antenna, the reconfigurable aspect is obtained by using reflectors and director’s elements activated by PIN diodes. It offers a maximum gain of 5.2 dB in simulation at 2.4GHz along with a half power beam width BW−3dB of 52°, in both the 270° and +90° azimuthal directions depending on the selection of the set of PIN diodes. Finally, a straight application of this structure has been proposed in order to cover more than two directions in the azimuth plane. It is an array of four monopole antennas in which two of them are fed and the two others are loaded. Such antenna is capable to steer its radiation pattern in the azimuth plane covering 360° directions (0°, 90°, 180° and 270°). The achieved simulated realized total gain is 4 dB for each radiation pattern in the azimuth plane along with a half power beam width of about 60°. Measurement campaign test has been carried out for each proposed antenna in this work. During these measurements, the received signal strength indicator (RSSI) has been the paramount value to estimate the antenna performance in connection with the sensor node. Following this measurement campaign, we have been able to notice that the use of only directive antennas is not sufficient in a random deployment of sensor nodes. Hence, the reconfigurable aspect of the beam pattern by use of powerless active components should be taken into consideration. Such kind of antennas provide an improvement of the RSSI, which is a key factor in the reduction of collisions drastically on one hand, and on the other hand related to a reduction of power consumption

This thesis focuses on the position of the Czech Republic towards the proposal of the revision of the Posting of Workers Directive, which was introduced by the European Commission in March 2016. Although the Czech Republic's statement was negative in March 2016, the Czech position supported the proposal during final voting in the Council in June 2018. The thesis aims at identifying causes of the position change using the Advocacy Coalition Framework and at confirming the main proposition, that change of the position may be explained by an existence of advocacy coalitions which tried to enforce their beliefs. The thesis concludes that the main proposition may be confirmed only partially. Although the existence of two advocacy coalitions with opposing beliefs was identified, it is not possible to claim absolutely that this is the true reason of the change. Two hypothesis were defined. First one is based on existence of the external sources whose presesnce was confirmed, as well as their dominant influence on the change. Therefore, this hypothesis was confirmed. The second hypothesis was disproved. The second coalition was much weaker and rather passive than the first one, so there was no need to overcome the "hurting stalemate" situation at the national level. The change was not absolute. It should...

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.

Från och med år 2024 kommer stora och vissa små/medelstora företag (SMEs) i EU bli hållbarhetsrapporteringsskyldiga enligt det nya EU-direktiv, Corporate Sustainability Reporting Directive (CSRD) (2022/2464/EU). Direktivet medför lagkrav på att företagen som omfattas ska rapportera om deras påverkan på människor, miljö och vilka ekonomiska risker samt möjligheter som kan uppstå till följd av klimatförändringar. Direktivet medför krav på företag att ställa om sina rapporteringsrutiner vilket innebär att de står inför stora utmaningar och implementeringsbarriärer. Denna studie presenterar och analyserar de utmaningar och möjligheter företag kan komma stå inför med det nya rapporteringskravet. Därav lyder studiens forskningsfrågor: Vilka externa möjligheter och hot kan företag tänkas möta till följd av CSRD? Vilka interna styrkor och svagheter kan företag tänkas identifiera till följd av CSRD? Hur påverkar tidigare kommunikation kring hållbarhet organisationens syn på utmaningar som uppstår vid förändringar i hållbarhetsarbete? Studien baseras på intervjuer från ett svenskt företag som omfattas av CSRD, Parks and Resorts (PRS). Intervjusvaren har genomgått en innehållsanalys med ett analytiskt ramverk baserat i SWOT-analys. Analysen visar att informanterna upplever utmaningar med datainsamling, resurser och kommunikation. Mot bakgrund av den tidigare forskningen visar studien att företags rutiner, resurser och befintliga praktiska hållbarhetsarbete hotas under implementeringsfasen. Studien visar att CSRD bidrar med möjligheter för företag att utveckla sitt långsiktiga hållbarhetsarbete, och öka statusen för hållbarhetsfrågor inom företag. Vidare visar studien att företag som har god kommunikation blir mer mottagliga för förändringar i hållbarhetsarbete, då det finns en acceptans, ett redan etablerat kontaktnät och ett hållbarhetsengagemang inom organisationen. Studien bidrar till forskningsläget genom att påvisa utmaningar företag kan uppleva vid implementering av ny lagstiftning, i detta fall CSRD. Studien visar också hur organisationers tidigare kommunikation kring hållbarhet påverkar dess anpassningsmöjlighet till externt pålagda krav som medför förändringar för företaget. Till skillnad från tidigare forskning visar denna studie att jämförbarhet i mätdata upplevs svåruppnått, och därav finns det en risk att CSRD inte uppfyller sitt syfte att öka transparens. / From the year 2024, large enterprises and some small/medium-sized enterprises (SMEs) in the EU will be obliged to report on sustainability according to a new EU directive, the Corporate Sustainability Reporting Directive (CSRD) (2022/2464/EU). The directive sets legal requirements that the companies covered must report on their impact on people, the environment and the financial risks and opportunities that may arise as a result of climate change (European Commission, u.å). The directive requires companies to change their reporting routines, which means that they face major challenges and implementation barriers (Ioannou & Serafeim, 2017). This study presents and analyzes the challenges and opportunities companies may face with the new reporting requirement. Hence the study's research questions are: What external opportunities and threats can companies face as a result of CSRD? What internal strengths and weaknesses can companies identify as a result of CSRD? How does previous communication about sustainability affect the organization's view of challenges that arise from changes in sustainability work? The study is based on interviews from a Swedish company covered by the CSRD, Parks and Resorts (PRS). The responses have been analyzed through content analysis with an analytical framework based on SWOT analysis. When compared to previous research, the study shows that companies' routines, resources and existing practical sustainability work are threatened during the implementation phase of the CSRD. The study shows that the CSRD can contribute to opportunities for companies to develop their long-term sustainability work and increase the status of sustainability issues within companies. Furthermore, the study shows that companies that have good communication become more resilient to changes in sustainability work, as there is acceptance, an already established network of contacts and a commitment to sustainability within the organization. The study contributes to research by identifying challenges companies may experience when implementing new legislation, in this case CSRD. The study also shows how organizations' previous communication about sustainability affects its ability to adapt to externally imposed requirements that bring about changes for the company. In contrast to previous research, this study shows that it is difficult to achieve comparability in climate-data, and hence there is a risk that CSRD does not fulfill its purpose of increasing transparency.

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.

In the public and political spheres, sustainability and Environmental, Social and Governance (ESG) have become an even more essential topic of conversation, as expressed through consumer behavior but also through more demands from policy makers. Changing consumption patterns and increasing sustainability requirements are in turn forcing businesses to adapt, something the vast majority of companies have also adopted in one way or another to demonstrate to their customers that they are sustainable. It is now more important than ever to integrate sustainability into their business and act according to a Circular Business Model (CBM). The UN Global Goals, Goal 9: Sustainable Industry, Innovation and Infrastructure (Agenda 2030, Goal 9), the Ecodesign Directive, the Restriction of Hazardous Substances Directive (RoHS Directive) and CSRD, are some requirements that act as tools to promote the circular economy and become particularly relevant for the lighting manufacturing industry which is the focus of the study. Meeting all sustainability requirements may be a greater challenge for Small and medium-sized enterprises (SMEs) that do not have the same resources as larger companies, the study therefore examines how small and medium-sized enterprises are affected by the sustainability requirements, as they constitute 99.9% of all companies in Sweden. Through qualitative methods, the study examines how rules, laws and values in society linked to sustainability affect SMEs. The study aims to identify through qualitative interviews and surveys what obstacles and challenges SMEs experience with today's sustainability requirements. Through an analysis supported by legitimacy theory and stakeholder theory, the study focuses on business development linked to sustainability. It also provides tools for policy makers to, for example, provide financial resources or offer tax breaks to give SMEs more opportunities and fewer obstacles to be ecologically sustainable. The report also highlights opportunities that may be important for SMEs to be aware of during their transition to a CBM. / I de allmänna och politiska rummen har hållbarhet och Environmental, Social and Governance (ESG) blivit ett än mer väsentligt samtalsämne. vilket uttrycks genom konsumenternas beteende men även genom fler krav från beslutsfattare. Förändrade konsumtionsmönster och allt fler hållbarhetskrav leder i sin tur till att företagen blir tvungna att anpassa sig, något de allra flesta företag också har anammat på ett eller annat sätt för att visa för sina kunder att de är hållbara. Det är nu viktigare än någonsin att integrera hållbarhet i sin verksamhet och agera efter en Circular Business Model (CBM). FNs globala mål, Mål 9: Hållbar industri, innovationer och infrastruktur (Agenda 2030, mål 9), Ekodesigndirektivet, Restriction of Hazardous Substances Directive (RoHS-direktivet) och Corporate Sustainability Reporting Directive, CSRD-rapportering, är några krav som agerar verktyg för att främja cirkulär ekonomi och blir särskilt relevanta för belysnings tillverkningsbranschen som är studiens fokus. Att möta alla hållbarhetskrav kan tänkas vara en större utmaning för Small and medium-sized enterprises (SMEs) som inte har samma resurser som större företag, studien undersöker därför att hur små och medelstora företag påverkas av hållbarhetskraven, då de utgör 99.9% av alla företag i Sverige. Genom kvalitativa metoder undersöks hur regler, lagar och värderingar i samhället kopplat till hållbarhet påverkar SMEs. Studien syftar till att genom kvalitativa intervjuer och enkäter identifiera vilka hinder och utmaningar SMEs upplever med dagens hållbarhetskrav. Genom en analys med stöd av legitimitetsteorin och intressentteorin fokuserar studien på affärsutveckling kopplat till hållbarhet. Den ger också verktyg till makthavare för att exempelvis kunna tillföra ekonomiska medel eller erbjuda skattelättnader för att ge SMEs fler möjligheter och färre hinder att vara ekologiskt hållbara. Rapporten belyser även möjligheter som kan vara viktiga för SMEs kännedom under deras övergång till en CBM.

Titel: Motivationer till frivilligt hållbarhetsarbete för SME   Nivå: Examensarbete på̊ grundnivå (kandidatexamen) i ämnet företagsekonomi   Författare: Emelie Bast och William Henningsson Handledare: Asif M Huq  Datum: 2024 – maj  Syfte: Tidigare forskning visar en ökad trend med CSR aktiviteter bland SME trots att lagkraven inte påverkar dem ännu. Den här studien syftar till att undersöka varför små och medelstora företag (SME) engagerar sig i CSR aktiviteter även om de enligt lag inte är skyldiga att rapportera det. Där fokuset ligger på att öka kunskapen hur SME påverkas av CSRD, utifall CSR aktiviteter är ekonomiskt lönsamt för SME och utifall CSR ger långsiktiga konkurrensfördelar.   Metod: Studien utgår ifrån socialkonstruktivismen med ett hermeneutiskt synsätt med en abduktiv forskningsansats. Studien tillämpar en kvalitativ forskningsstrategi, där studiens empiriska data samlats in genom semistrukturerade intervjuer. Där respondenterna bestod främst av ägare bland små och medelstora företag inom Gävle/Sandviken. Studien har analyserat den teoretiska referensramen som baserats på tidigare forskning och det empiriska datamaterialet analyserades utifrån studiens teman. Genom den abduktiva forskningsansatsen har författarna pendlat mellan teori och empiri för att besvara studiens syfte.  Resultat och slutsats: Studien tyder på att SMEs ökade kunskap samt kring CSR och CSRD samt implementering av CSR aktiviteter kan ge potentiella fördelar i verksamheten och samhället. CSR arbete bland SME kan ge en positiv påverkan på interna samt externa faktorer inom ekonomiska, sociala och miljömässiga aspekter.   Examensarbetets bidrag: Studien ger ett teoretiskt bidrag i en ökad kunskap om SMEs motiv samt engagemang till CSR arbete om de inte berörs av lagkrav. Studien ger även ökad information och insikter i SMEs åsikter om CSRD. Studien ger även ett praktiskt bidrag till SME där ökad kunskap samt information kring CSR och CSRD ger en positiv påverkan på verksamheten. Där företag bör implementera CSR arbete där de kan utifrån deras förutsättningar, då det kan ge positiva verkningar i framtiden.  Förslag till fortsatt forskning: Vidare forskning borde fokusera på hur SMEs relation och motiv till CSR kan skilja sig mellan olika branscher samt vilka aspekter som gör att det eventuellt skiljer sig mellan branscher. Vidare forskning bör även replikera denna studie inom några år då CSRD inte riktigt har påverkat SMEs ännu men kommer förmodligen att göra det i framtiden.  Nyckelord: Small and medium-sized enterprises (SME), Corporate Social Responsibility (CSR), Corporate Sustainability Reporting Directive (CSRD), hållbarhetsarbete och motivationer. / Title: Motivations for voluntary sustainability work for SMEs  Level: Bachelor's degree thesis in business administration  Author: Emelie Bast och William Henningsson  Supervisor: Asif M Huq  Date: 2024 - may  Aim: Previous research shows an increasing trend of CSR activities among SMEs even though legal requirements do not yet affect them. This study aims to investigate why small and medium-sized enterprises (SMEs) engage in CSR activities even though they are not required by law to report it. The focus is on increasing knowledge of how SMEs are affected by CSRD, whether CSR activities are economically profitable for SMEs, and whether CSR provides long-term competitive advantages. Method: The study is based on social constructivism with a hermeneutic approach and an abductive research strategy. A qualitative research strategy is applied, where the empirical data of the study was collected through semi-structured interviews. The respondents mainly consisted of owners of small and medium-sized enterprises in Gävle/Sandviken. The theoretical framework of the study, based on previous research, and the empirical data were analyzed according to the study's themes. Through the abductive research approach, the authors have oscillated between theory and empirical data to address the study's purpose. Results and conclusions: The study indicates that increased knowledge and implementation of CSR activities among SMEs can provide potential benefits for the business and society. CSR work among SMEs can have a positive impact on internal and external factors within economic, social, and environmental aspects.  Contribution of the thesis: The study provides a theoretical contribution by increasing knowledge of SMEs' motivations and engagement in CSR work despite not being subject to legal requirements. It also provides increased information and insights into SMEs' opinions on CSRD. The study offers a practical contribution to SMEs, where increased knowledge and information about CSR and CSRD can positively impact the business. Companies should implement CSR activities based on their conditions, as it can have positive effects in the future.  Suggestions for future research: Future research should focus on how SMEs' relationships and motivations for CSR may differ between different industries and what aspects may cause these differences. Further research should also replicate this study in a few years, as CSRD has not yet significantly impacted SMEs but is likely to do so in the future.  Key words: Small and medium-sized enterprises (SME), Corporate Social Responsibility (CSR), Corporate Sustainability Reporting Directive (CSRD), sustainability work and motivations.