The implementation of the Corporate Sustainability Reporting Directive (CSRD) signifies a pivotal shift in how organizations approach sustainability. This change introduces new institutional norms and pressures that can reshape organizational practices towards enhanced sustainability. One critical aspect of this transition is how organizations interpret and operationalize the CSRD framework, which has significant implications for organizational behavior and strategy. This study aims to empirically examine the responses of public sector organizations to the CSRD, focusing on the internal and external pressures that influence their sustainability reporting practices. It also intends to illustrate how stringent requirements affect the public sector. Through a qualitative analysis of interviews from ten public sector organizations, this study uncovers challenges and opportunities presented by the CSRD. Our findings indicate that there is a strong institutional pressure to comply with the new regulation, resulting in organizational efforts to promote sustainability. The results highlight that the public sector's traditional values of accountability, transparency, and public welfare facilitate a generally positive perception of the CSRD. However, the study also identifies substantial administrative and strategic challenges, particularly in the initial implementation phase. The conclusion of this study suggests that CSRD can transform organizational practices, culture, and strategies by institutionalizing norms within the public sector.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-532747 |
| Date | January 2024 |
| Creators | Larsen, Rasmus, Rindberg, Gabriel |
| Publisher | Uppsala universitet, Företagsekonomiska institutionen |
| 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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