This thesis aims to investigate the attitudes of several Swedish stakeholders towards regulating the business sector from a sustainability perspective. Focusing on the European Union's Corporate Sustainability Reporting Directive (CSRD), the study furthermore aims to examine the stakeholder’s positions on supranational versus national regulation of the business sector. By examining the early stage of Swedish implementation of the EU's CSRD directive, the study aims to contribute new empirical evidence to research in Corporate Social Responsibility and national implementation of supranational regulations. The study also aims to provide additional empirical support for current theories on stakeholders' attitudes toward national implementation of supranational regulations with CSR in mind. What are the perceptions of Swedish political parties, businesses, and environmental organizations regarding the growing standardization and supranational regulation of business introduced by the EU's new directive CSRD? Utilizing a qualitative method, viewpoints from the stakeholders were examined and compared to each other. Findings reveal that left-leaning parties are generally more favorable towards the EU directive compared to right-leaning counterparts. While the business sector demonstrates some acceptance of increased regulation, companies continue to prioritize profit maximization despite potential shifts toward climate-conscious practices. Environmental organizations exhibit nuanced viewpoints, expressing reservations about the directive's efficacy in achieving climate goals. The conclusions suggest a shift in the landscape of resistance to EU influence in Sweden, with right-wing populist parties and environmental organizations emerging as key players rather against supranational business regulation. Thus, the business sector might be viewed as more climate-conscious than expected.