The assurance of sustainability information
(2023) BUSN79 20231Department of Business Administration
- Abstract (Swedish)
- The thesis researches work undertaken by big accounting firms and the
professional association FAR to promote sustainability assurance in a
Swedish context from the perspective of institutional work theory. The
transposition of the CSRD into Swedish law constitutes a motivation for
the study. This gives rise to the thesis’ research question, namely, How
and why are accounting firms and the professional association FAR
engaging in different forms of institutional work to promote their
interests when the CSRD is implemented in Sweden?
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9129558
- author
- Ewert, Wilhelm LU and Tillgren, Tobias LU
- supervisor
- organization
- alternative title
- A study on the work by accounting firms and their professional association when the CSRD is transposed into Swedish law
- course
- BUSN79 20231
- year
- 2023
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Sustainability Assurance, Corporate Sustainability Reporting Directive, Accounting Firms, Professional Associations, Institutional Work
- language
- English
- id
- 9129558
- date added to LUP
- 2023-09-12 15:41:33
- date last changed
- 2023-09-12 15:41:33
@misc{9129558, abstract = {{The thesis researches work undertaken by big accounting firms and the professional association FAR to promote sustainability assurance in a Swedish context from the perspective of institutional work theory. The transposition of the CSRD into Swedish law constitutes a motivation for the study. This gives rise to the thesis’ research question, namely, How and why are accounting firms and the professional association FAR engaging in different forms of institutional work to promote their interests when the CSRD is implemented in Sweden?}}, author = {{Ewert, Wilhelm and Tillgren, Tobias}}, language = {{eng}}, note = {{Student Paper}}, title = {{The assurance of sustainability information}}, year = {{2023}}, }