Problem: A decisive majority of Swedish firms are small and medium-sized enterprises (SMEs) and studies indicate that most of these lack, among other things, financial resources, which often limit smaller firms from implementing sustainable practices. Since SMEs compete with larger enterprises, with more established departments and therefore, they cannot strategize their sustainability work to the same extent. The problem emerges when requirements from stakeholders, based on the 2030 agenda, cannot be met due to lacking organizational abilities. Purpose: The purpose of this thesis is to gain an understanding of how sustainability consultants support SMEs in their sustainable development work. The research, therefore, investigated the practical processes of consultants when they work with SMEs. The varying processes between sustainability consultants will also be investigated, so similarities and differences can be discovered in their processes. Method: The research conducted follows a grounded theory, an exploratory approach, an abductive research design, all under an interpretive philosophy. The primary data collected consists of semi-structured interviews with sustainability consultants in the Jönköping area. Following the grounded theory, this included three stages of analysis namely open coding, axial coding, and selective coding. During selective coding, it is critical to use an abductive design to ground the empirical findings in existing literature and theory. The analyzed findings were thereafter transformed into a proposed model which is supported by both the empirical findings and theory. Conclusion: Sustainability consultants can support SMEs with their knowledge and expertise when developing sustainable business practices in smaller firms. This research also contributes to a proposed model that shows the process for SMEs and further explains how SMEs and consultants can work together to develop strategic goals for regenerative firms. However, it is noted that contextual factors and specific gains in knowledge cannot be conveyed in a model. Although, describing the processes of knowledge transfer using an adaption of agile methodology was found suitable for this study. Conclusively, the model’s success is highly based on contextual factors such as firm maturity and the knowledge of the consultant in the specific field under development.

Bakgrund och problem: Hållbarhet har blivit en integrerad del av företagsvärlden, och integreringen av hållbarhetsdirektiv är nu ett kommande krav för många företag inom Europeiska Unionen. Från och med 2024 kommer de första företagen att omfattas av kraven i Corporate Sustainability Reporting Directive (CSRD), vilket innebär tvingande krav på deras verksamheter och en betydande omställning för många företag. I detta sammanhang förväntas hållbarhetskonsulter spela en central roll, genom att tolka och översätta direktivet till praktiska åtgärder och styrning som kan integreras i företagens verksamheter. Syfte: Studiens syfte är att analysera och beskriva hur CSRD översätts till tjänster av hållbarhetskonsulter. Genom att undersöka översättningsprocessen för hur CSRD går från idé till praktisk handling och styrning, skapar studien insikter i hur konsulter navigerar och anpassar sig till hållbarhetskrav och riktlinjer för att stödja deras klienter i hållbarhetsintegrering. Metod: Studien har antagit en kvalitativ forskningsmetod och genomförts genom en intervjustudie. Intervjuerna har varit semistrukturerade med erfarna CSRD-konsulter, vilket varit underlag till en stor del av empirin. Den insamlade empirin analyserades sedan mot det konceptuella ramverket och teori, där tematisering användes för att identifiera centrala mönster. Den tematisering som uppkommit genom att sätta empirin i relation till den konceptuella modellen har använts i analysen. Slutsats: Resultatet i denna studie visar på hur hållbarhetskonsulter spelar en central roll i att översätta och integrera hållbarhetsdirektivet CSRD i organisationer. Översättningsprocess involverar granskningar av direktivets texter, interna och externa diskussioner för att uppnå en samstämmig tolkning, och slutligen omformning av dessa tolkningar till praktiska verktyg och modeller. En viktig aspekt är risken för omstart i översättningsprocessen, vilket kan ske om kunderna inte finner de översatta direktiven relevanta eller begripliga. I framträdandet av ett nytt direktiv syftar studien till att bidra till litteraturen för integrering av hållbarhet och konsultation med hjälp av att applicera översättningsteorin. För att ge en ökad förståelse av hur konsulter översätter och integrerar ett nytt direktiv till verktyg och handlingar för företag. / Background and problem: Sustainability has become an integrated part of the corporate world, and the integration of sustainability directives is now an upcoming requirement for many companies within the European Union. Starting in 2024, the first group of companies will be subject to the requirements of the Corporate Sustainability Reporting Directive (CSRD), which imposes mandatory demands on their operations and represents a significant transition for many companies. In this context, sustainability consultants are expected to play a central role by interpreting and translating the directive into practical actions that can be integrated into company operations. Purpose: The aim of the study is to analyze and describe how the CSRD is translated into services by sustainability consultants. By examining the translation process of how the CSRD moves from idea to practical action and governance, the study provides insights into how sustainability consultants navigate and adapt to sustainability requirements and guidelines to support their clients in sustainability integration. Method: The study has utilized a qualitative research method and has been conducted as an interview study. The interviews were semi-structured with experienced CSRD consultants, which formed the basis for a significant portion of the empirical data. The collected empirical data was then analyzed against the conceptual framework and theory, with thematic analysis used to identify central patterns. The themes that have emerged by relating the empirical data to the conceptual model have been used in the analysis.  Conclusion: The results of this study highlight how sustainability consultants play a crucial role in translating and integrating the CSRD sustainability directive into organizations. The translation process involves reviewing the directive's texts, internal and external discussions to achieve a consistent interpretation, and finally reshaping these interpretations into practical models and tools. A significant aspect is the risk of restarting the translation process, which can occur if clients do not find the translated directives relevant or comprehensible. With the introduction of a new directive, the study aims to add to the literature of integration of sustainability and consultation by applying translation theory, to enhance understanding of how consultants translate and integrate a new directive into tools and models for companies.