Sammanfattning  Examensarbete, civilekonomprogrammet - Redovisning Ekonomihögskolan vid Linneuniversitetet i Växjö, VT24 Författare: Isa Okmark och Ebba Persson Handledare: Christopher von Koch Examinator: Ola Nilsson Titel: Revisorernas upplevelser inför den obligatoriska granskningen av hållbarhetsredovisning- En kvalitativ studie om vilka upplevelser som revisorer inom Big-4 har inför CSRD Sökord: Sensemaking theory, upplevelse, CSRD, revisor, revision, hållbarhet, känslor, earnings management ____________________________________________________________ Bakgrund och problemdiskussion: Hållbarhet är ett ämne som blivit allt viktigare i dagens samhälle. Det har sedan tidigare funnits regleringar om hur företagen ska hållbarhetsrapportera och vilken roll en revisor har till denna typ av rapportering. Inom Europeiska unionen, EU,  har det kommit ett nytt direktiv vid namn CSRD som påverkar företag inom unionen att på ett mer strikt och kontrollerat sätt rapportera om hållbarhet. Direktivet har även kommit med krav på att företagens hållbarhetsredovisning ska revideras av revisorer på en mer detaljerad nivå. Tidigare forskning har fokuserat på hur revisionsyrket har formats av tidigare förändringar. Det finns däremot ingen forskning som undersökt revisorers upplevelse inför en förändring. Därmed är revisorernas upplevelse med förändringen i och med CSRD något som författarna bidrar med utifrån denna studie.  Syfte: Syftet med studien är att skapa en ökad förståelse för hur revisorer upplever förändringen i och med införandet av obligatorisk granskning av hållbarhetsredovisning.  Metod: Denna studie har genomförts utifrån en kvalitativ ansats med en deduktiv forskningsansats. För att samla in data har semistrukturerade intervjuer med auktoriserade revisorer utförts.  Slutsats: Studien visar på att revisorer upplevelser inför CSRD skiljer sig åt. Däremot finns det vissa upplevelser som liknar varandra där flera av revisorerna beskriver att de ser positivt på förändringen. Dock beskriver flera av revisorerna att de upplever en typ av osäkerhet då de anser att informationen om direktivet varit bristfällig. Det framkom även av resultatet att revisorerna kan ha blivit påverkade av externa faktorer. Detta på grund av att ledningen framfört positivitet angående CSRD. Det påvisades ur empirin att flertalet revisorer har varit med om förändringar tidigare som gör att de känner sig säkra att även denna förändring kommer att lösa sig. / Abstract Master Thesis in accounting, School of business and economics,  Linnaeus University in Växjö, Spring 2024.  Authors:  Isa Okmark and Ebba Persson Supervisor: Christopher von Koch Examiner: Ola Nilsson Title: Auditors´ experience before the mandatory review of sustainability reports- A qualitative study about which experience auditors in Big-4 have before CSRD Keywords: Sensemaking theory, experience, CSRD, auditor , auditing, sustainability, emotions, earnings management ___________________________________________________________ Background and problematization: Sustainability is a topic that has become more important in today's society. Previously there have been regulations regarding how companies should do sustainability reporting, and which role the auditor has regarding sustainability reporting. However, a new directive from the EU called CSRD has occurred that affects companies in the union to report on sustainability in a more strict and controlled way. The directive also comes with requirements that auditors need to audit on companies sustainability report at a more detailed level. Previous research has focused on how the audit profession has been affected by previous changes. On the other hand, there is no research regarding experience auditors have before a change. With that the authors contribute how auditors experience a change regarding CSRD.  Purpose: The purpose of the study is to create an increased understanding of how auditors experience the change regarding the mandatory review of sustainability reports.  Method: This study is based on a qualitative approach with a deductive research approach. To collect data semi structured interviews with authorized auditors have been conducted.  Conclusion: The study shows that auditors' experience regarding CSRD differ from each other on an individual level. Although there are certain experiences that are similar to each other, however several auditors describe that the change is positive. On the other hand, some of the auditors describe that they experience a sort of uncertainty because the information about the directive has been inadequate. It has also shown that auditors may have been influenced by external factors. Because the management has expressed positivity regarding CSRD. The empirical findings showed that the majority of the auditors have been through changes before and therefore they feel confident that even this change will work out.

This study aims to map the individual competence of graphic designers in the social context within the creation of book covers. The ambition of this study is thus to increase understanding of the use of graphic design in strategic processes such as book campaigns. To investigate this, semi-structured interviews were conducted with six active graphic designers and the data were then analyzed in a qualitative content analysis with the help of sensemaking theory and campaign theory. The analysis resulted in the categories experiences as interpretive frameworks, the social process as practice shaping, the function of the book cover, understanding of the book's context and visual elements. The study's conclusion is that the designers adapt their work role according to other actors within the campaign and it is thus the social process that shapes the graphic designers' understanding of their mission. The graphic designers also express that their experiences are considered a resource that can contribute to a functional book cover, but it appears that they do not always get the opportunity to share this understanding. The need to understand the target audience and the book's context thus seems to be based on the order of responsibility that places the graphic designer in a role where the only official responsibility is to create visual communication based on the wishes of the publisher, the marketing department and the author. In line with earlier research, the results from this study show that intuition is used as a helping hand for the creative and free choices they face in this work process.

Mellanchefen agerar som länk mellan den strategiska ledningen och den operativaverksamheten. Mellanchefen får i uppdrag att förmedla de mål och intentioner strategiskaledningen önskar förverkliga ner till den operativa verksamheten. Genom kommunikation och sociala interaktioner översätter mellanchefen finansiella mål och strategier till konkretaarbetsprocesser. Tidigare forskning konstaterar att mellanchefen är klämd mellan de strategiska- och operativacheferna, men utifrån vår bedömning saknas det forskning som klargör hur mellanchefen arbetar inom denna klämda roll. Genom vår undersökning önskade vi få en inblick på vilket sätt mellancheferna hanterar sin kommunikativa roll som förmedlare av mål och strategier. Undersökningens intention var även att studera mellancheferna och hur de arbetar för att skapa förståelse bland den operativa verksamheten för den målbild som kommer från den strategiska ledningen. Undersökning har genomförts på SKF, ett svenskt tillverknings- och tjänsteföretag, varav vi har intervjuat 13 chefer. Med hjälp av sensemaking teorin har vi analyserat dessa intervjuer. Identifierat är att mellanchefens position utgör en viktig länk inom organisationen, där kommunikationen är en grundsten för att skapa förståelse. Dock visar resultatet att mellancheferna får olika förutsättningar och kommunikativa verktyg för att arbeta med strategi, målsättning och förändring. Med detta som bakgrund föreslår vi att praktiken arbetar mer med att skapa förståelse för att nå uppsatta mål. SKF bör se kommunikation som lika viktig, vare sig det rör strategiarbete, förändringsarbete eller målsättning. Vilket vi anser resulterar i att organisationen underlättar mellanchefens kommunikativa roll. / The middle manager acts as a link between the strategic management and the operational activities. The middle manager get commissioned to convey the objectives and intentions that the strategic management wish to fulfill, down to the operational activities. Through communication and social interactions, the middle manager translates the financial objectives and strategies to concrete work procedures. Previous research state that the middle manager is wringing between the strategic directors and the operational executives, but from our point of view there is a lack of research that clarify how the middle managers works within this wringing role. Through our study we wished to get a closer look to in which way the middle managers copes with their communicative role as intermediary of objectives and strategy. The research’s intention is also to examine how the middle managers works with creating an understanding among the operational activities to reach the target set by the strategic management. The research has been conducted at SKF, a Swedish manufacturing and service company, whereof 13 interviews where performed. Using sensemaking theory to analyze the interviews. Identified is that the middle manager's position constitutes an important link within the organization, where communications is a foundation to create understanding. However, the results shows that the middle managers receive prerequisites and communication tools to work with strategy, objectives and alteration. With this in mind, we suggest that the practice active works with creating an understanding to grasp the objectives. SKF should perceive communication equally as important, no matter if it regards strategy, alteration and objectives. Which we consider would result in an ease on the middle manager and their communicative role. This thesis is written in Swedish.

Soot pollution is a form of air pollution that can severely damage public health and the environment. The Residents of Port Harcourt, Rivers State, Nigeria, and its environs have been suffering from the negative environmental effects of particle (soot) pollution since the fourth quarter of 2016. The emergence of this pollution has been drawing the interest of academics, international and local civil society organizations, and the government. The study analyzes soot pollution as a grand societal challenge in Port Harcourt, Nigeria, and critically understand the role of environmental governance (different stakeholders) and leadership concerning soot pollution in Port Harcourt, Nigeria. Given the interest of this research, the author decided to view the research problem from a social constructive perspective. Qualitative method (interview) was adopted in collecting data from eight (8) different stakeholders; two representatives from government, oil companies, civil society, and the community members respectively. The content and thematic analysis technique was used to analyze key informant interviews. Empirical findings shows that soot pollution in Port Harcourt Nigeria is a complex problem and poses several threats to the public health, politically, economically and the social environment. Further results also indicated governance as one of the most important factors in ensuring a sustainable environment.

Thesis (MPhil)--Stellenbosch University, 2008. / ENGLISH ABSTRACT: This study takes as starting point the observation in sensemaking theory that autonomic arousal is accompanied by a loss of existing frames and cues and the consequential cognitive implosion. Situations such as these are marked by a crisis in identity construction and the resultant loss of sense being made. The aim of the study was to find out to what extent this phenomenon is at play during a merger between two organizations. Specifically to what extent this phenomenon did manifest itself among the employees of the Central University of Technology in Welkom after the merger of the former Welkom Campus of Vista University and the Technikon Free State. The study starts with an overview of the literature on corporate mergers; focusing on research on effects with regards to (i) how the different gender groups of employees were affected by these interruptions, (ii) how employees with diverse levels of experience were affected, (iii) to what extent the qualifications of employees was a factor regarding the impact of this autonomic arousal and (iv) whether race was a factor in determining the extent of autonomic arousal. The above is followed by an explanation of the sensemaking perspective and the nature of and moment for autonomic arousal. It is argued that organizational mergers represent an interruption in the ongoing flow of sensemaking that could lead to autonomic arousal. Using sensemaking theory and autonomic arousal as a theoretical starting point, interviews were conducted with key figures in the specific merger between the Vista University Welkom Campus and the Technikon Free State. The respondents were selected using the snowballing sampling technique. The idea behind the interviews was to demonstrate how staff members were emotionally affected by the interruption of the merger and how it had an impact on their perceptions about their work. It was found that the flow of experience was interrupted and as cues and frames were reduced, the employees focussed more on personal issues. / AFRIKAANSE OPSOMMING: Hierdie studie neem as vertrekpunt die observasie van singewingsteorie dat outonomiese aktivering gepaard gaan met 'n verlies aan bestaande raamwerke en aanduidings en die gevolglike kognitiewe implosie. Sulke situasies word gekenmerk deur 'n krisis in identiteitskonstruksie en gevolglike verlies aan sin. Die doel van hierdie studie was om uit te vind tot watter mate hierdie fenomeen plaasvind tydens 'n samesmelting van organisasies, en spesifiek hoe dit manifesteer onder die werknemers van die Sentrale Universiteit van Tegnologie in Welkom na die samesmelting van die Welkom-kampus van Vista Universiteit en die Technikon Vrystaat. Die studie begin met 'n oorsig van die literatuur oor korporatiewe samesmeltings en oomames, spesifiek oor daardie studies wat die effekte bestudeer met betrekking tot (i) hoe verskillend mans en vroue geraak is, (ii) die impak van verskillende vlakke van ervaring onder werknemers se persepsies oor die samesmelting, (iii) die mate waartoe die kwalifikasievlak van werknemers, asook (iv) ras 'n rol gespeel het in die vlak van outonomiese aktivering wat deur werknemers ervaar is. Daama word singewingsteorie en die aard en geleenthede van outonomiese aktivering uitgepak. Daar word argumenteer dat korporatiewe samesmelting 'n onderbreking in die vloei van sin veroorsaak wat tot outonomiese aktivering kan lei. Ge1ei deur singewingsteorie en outonomiese aktivering as teoretiese vertrekpunt is onderhoude gevoer met sleutelfigure in die spesifieke samesmelting tussen die Welkom kampus van Vista Universiteit en die Technikon Vrystaat om die outonomiese effek van die onderbreking te illustreer. Die respondente is deur die sneeubalmetode geselekteer. Die idee is om te toon hoe werknemers emosioneel getref is en hoedat dit 'n impak op hulle persepsies rondom hulle werk tot gevolg gehad het. Daar is bevind dat die vloei van sin deur die samesmelting onderbreek is, en dat werknemers soos te wagte, meer op persoonlik sake begin fokus. Dit dui op 'n vemouing van singewingsraamwerke en die verlies van lewensin.

Parents make decisions on behalf of their children on a daily basis. Some parents in the United States face the unique decision of whether or not to allow football participation for their child at a very young age. Using sensemaking theory, I examined how parents assessed the risks involved in making the decision to allow their child to play tackle football. I interviewed 24 participants in the form of 12 parental couples who had children playing middle school football and coded their responses to identify themes and strategies for risk assessment. Themes that emerged were decision-agency (parent and child agency), risk assessment (downplaying risk, acknowledgement of risk with rationalizations, zero risk assessment), and decision-making concepts (cultural influence, familial identity, social influences, information sources). I expanded on the sensemaking supposition of individual identity by arguing that familial identity can also impact decision-making. A key finding to this study was the typology of parents that emerged including football families-parent agency, hesitant family- parent agency, and child focused family-child agency. The type of family reflected families' reception to community culture, impact of social influence, and openness to information sources. Family type also impacted the risk assessment process and belief of control over outcomes in football participation.