From ESRS Topics to Legitimacy: Constructing Sustainability Performance in CSRD/ESRS-Aligned Reporting. A Cross-Industry Comparative Thematic Analysis
(2026) BUSN79 20261Department of Business Administration
- Abstract
- Purpose:
This study examines how sustainability performance is constructed in CSRD- and ESRS-aligned corporate reporting across industries.
Methodology:
A qualitative comparative document-based design is used, based on annual reports and sustainability statements from 16 large Nordic listed firms. The material is analysed through ESRS topic coding, indicator analysis, narrative coding, cross-industry comparison, and theory.
Theoretical perspectives:
Institutional theory and legitimacy theory guide the interpretation of reporting convergence, industry-specific patterns, institutional pressures, and cognitive, pragmatic, and moral legitimacy.
Empirical foundation:
The sample includes 16 large Nordic listed firms across Financial... (More) - Purpose:
This study examines how sustainability performance is constructed in CSRD- and ESRS-aligned corporate reporting across industries.
Methodology:
A qualitative comparative document-based design is used, based on annual reports and sustainability statements from 16 large Nordic listed firms. The material is analysed through ESRS topic coding, indicator analysis, narrative coding, cross-industry comparison, and theory.
Theoretical perspectives:
Institutional theory and legitimacy theory guide the interpretation of reporting convergence, industry-specific patterns, institutional pressures, and cognitive, pragmatic, and moral legitimacy.
Empirical foundation:
The sample includes 16 large Nordic listed firms across Financial Services, Energy and Utilities, Consumer and Supply Chain Industries, and Heavy Industry and Materials.
Conclusions:
CSRD- and ESRS-aligned reporting functions as a standardised disclosure practice and a flexible arena for constructing sustainability performance and organisational legitimacy. E1 Climate Change was the dominant topic, while industry context shaped topic emphasis, indicator use, and narrative framing. (Less)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/student-papers/record/9244013
- author
- Torica, Olga LU and Torstensson, Magnus LU
- supervisor
- organization
- course
- BUSN79 20261
- year
- 2026
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Sustainability reporting, CSRD, ESRS, sustainability performance, legitimacy
- language
- English
- id
- 9244013
- date added to LUP
- 2026-07-01 12:55:29
- date last changed
- 2026-07-01 12:55:29
@misc{9244013,
abstract = {{Purpose:
This study examines how sustainability performance is constructed in CSRD- and ESRS-aligned corporate reporting across industries.
Methodology:
A qualitative comparative document-based design is used, based on annual reports and sustainability statements from 16 large Nordic listed firms. The material is analysed through ESRS topic coding, indicator analysis, narrative coding, cross-industry comparison, and theory.
Theoretical perspectives:
Institutional theory and legitimacy theory guide the interpretation of reporting convergence, industry-specific patterns, institutional pressures, and cognitive, pragmatic, and moral legitimacy.
Empirical foundation:
The sample includes 16 large Nordic listed firms across Financial Services, Energy and Utilities, Consumer and Supply Chain Industries, and Heavy Industry and Materials.
Conclusions:
CSRD- and ESRS-aligned reporting functions as a standardised disclosure practice and a flexible arena for constructing sustainability performance and organisational legitimacy. E1 Climate Change was the dominant topic, while industry context shaped topic emphasis, indicator use, and narrative framing.}},
author = {{Torica, Olga and Torstensson, Magnus}},
language = {{eng}},
note = {{Student Paper}},
title = {{From ESRS Topics to Legitimacy: Constructing Sustainability Performance in CSRD/ESRS-Aligned Reporting. A Cross-Industry Comparative Thematic Analysis}},
year = {{2026}},
}