The purpose of this study is to explore if small businesses have the resources and competenciesto adopt corporate sustainability reporting directives at their current status. The theoreticalframework within the study was built by different concepts such as physical resources, financialresources and competencies, human resources and competencies, and organizational support.Qualitative research was chosen to be able to explore the study's nature. Semi-structuredinterviews were made to gather data that supported the aim as well as the objective. The fivesmall businesses that were included from the purposive sampling gave insights on whatresources and competencies they had to adapt CSRD.To be able to find the core categories, coding was used and inspired by grounded theory. Thecore categories that came forward were databases, sustainability knowledge, operationalefficiency, and organizational policies. The sampled data was analyzed together with thetheoretical framework to be able to answer the research question of the study. The analysiswithin the study gave the reader an understanding of whether small businesses have the neededresources and competencies to adopt CSRD. In conclusion, at the current status, small businessesdo not have the resources and competencies to adopt CSRD. However, by addressing these gapsan adoption of CSRD can be successfully implemented and enhance their sustainabilitypractices.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:lnu-130231 |
| Date | January 2024 |
| Creators | Felixson, Emmy, Adlersson, Lovisa |
| Publisher | Linnéuniversitetet, Institutionen för marknadsföring och turismvetenskap (MTS) |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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