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Ansvar, rapportering och klimatångest - Hållbarhetsrapporteringens inverkan på styrelseansvaret

Netinder, Melker LU (2025) LAGF03 20251
Department of Law
Faculty of Law
Abstract
In this thesis, I examine and analyze how the Corporate Sustainability Re-porting Directive (CSRD) of the European Union (EU) affects the board of directors´ responsibilities. It is assessed in relation to the Swedish regulation governing public limited companies. The study composes an analysis of legis-lative changes brought about by sustainability, with particular emphasis on the expanded scope of responsibility for corporate bodies. The purpose of the thesis is to clarify how the CSRD influences corporate governance in Swe-dish companies as for the responsibilities of individual board members.
With the background of the EU Green Deal, sustainability has become a cen-tral component of Union law, with the CSRD representing a significant... (More)
In this thesis, I examine and analyze how the Corporate Sustainability Re-porting Directive (CSRD) of the European Union (EU) affects the board of directors´ responsibilities. It is assessed in relation to the Swedish regulation governing public limited companies. The study composes an analysis of legis-lative changes brought about by sustainability, with particular emphasis on the expanded scope of responsibility for corporate bodies. The purpose of the thesis is to clarify how the CSRD influences corporate governance in Swe-dish companies as for the responsibilities of individual board members.
With the background of the EU Green Deal, sustainability has become a cen-tral component of Union law, with the CSRD representing a significant step towards increased accountability in the corporate sector regarding sustainabil-ity matters. The directive requires that public limited companies incorpate a sustainability report into their annual report. The content of the report itself must meet the EU's sustaininability reporting standards and include compre-hensive information on the company’s environmental impact across all areas of its operations. Particular attention is to be given to the investors needs. This legislative initiative aims to position the private sector as an active participant in the transition to a more sustainable society.
From a Swedish perspective, this entails an expansion of the board's duties, not only in terms of increased reporting obligations, but also in a material sense. The board is expected to ensure that sustainability information is coher-ent, structured, and integrated into the company’s forward-looking strategic planning. This development consequently imposes increased demands on board competence, internal control mechanisms, and organisational transpar-ency. Moreover, it gives rise to a potential normative conflict between the profit maximization objective embedded in the Swedish Companies law (2005:551) and the sustainability mandated by Union law. (Less)
Abstract (Swedish)
I uppsatsen undersöker och analyserar jag hur Corporate Sustainability Re-porting Directive (CSRD) från Europiska unionen (EU), påverkar styrelsens ansvar i svenska publika aktiebolag. Arbetet utgör en analys av de förändring-ar som hållbarhetsregleringen medfört i förhållande till lagstiftning inom den svenska associationsrätten. Ett särskilt fokus har lagts på det utvidgade an-svarsområdet för bolagsorganen. Syftet är att klargöra hur CSRD påverkar bolagsstyrningen i svenska aktiebolag samt enskilda styrelseledamöter.
Mot bakgrund av EU:s gröna giv har hållbarhetens betydelse blivit en central del av unionsrätten. CSRD utgör ett betydande steg mot ökat ansvarstagande inom näringslivet för hållbarhetsarbetet. Innebörden av direktivets... (More)
I uppsatsen undersöker och analyserar jag hur Corporate Sustainability Re-porting Directive (CSRD) från Europiska unionen (EU), påverkar styrelsens ansvar i svenska publika aktiebolag. Arbetet utgör en analys av de förändring-ar som hållbarhetsregleringen medfört i förhållande till lagstiftning inom den svenska associationsrätten. Ett särskilt fokus har lagts på det utvidgade an-svarsområdet för bolagsorganen. Syftet är att klargöra hur CSRD påverkar bolagsstyrningen i svenska aktiebolag samt enskilda styrelseledamöter.
Mot bakgrund av EU:s gröna giv har hållbarhetens betydelse blivit en central del av unionsrätten. CSRD utgör ett betydande steg mot ökat ansvarstagande inom näringslivet för hållbarhetsarbetet. Innebörden av direktivets krav är att publika aktiebolag ska integrera en hållbarhetsrapport i dess förvaltningsberät-telse. Informationen ska presenteras i enlighet med EU:s hållbarhetsrapporte-ringsstandarder, med information innefattande företagets påverkan på miljön i alla dess led. Särskild inriktning ska göras mot investerares informationsbe-hov.
Ur ett svenskt perspektiv innebär detta att styrelsens ansvar utvidgas, både i form av utökade rapporteringsplikter och materiellt. Styrelsen förväntas säker-ställa att hållbarhetsinformationen är begriplig, strukturerad och integrerad i bolagets strategiska plan för framtiden. Detta medför i sin tur ökade krav på kompetens, intern kontroll och insyn. Därtill uppstår en potentiell spänning mellan Aktiebolagslagens (2005:551) grundprincip om vinstsyfte och de håll-barhetsmål som följer av unionsrätten. (Less)
Please use this url to cite or link to this publication:
author
Netinder, Melker LU
supervisor
organization
course
LAGF03 20251
year
type
M2 - Bachelor Degree
subject
keywords
Associationsrätt, Hållbarhetsrapportering, styrelseansvar, CSRD
language
Swedish
id
9190770
date added to LUP
2025-06-23 13:18:31
date last changed
2025-06-23 13:18:31
@misc{9190770,
  abstract     = {{In this thesis, I examine and analyze how the Corporate Sustainability Re-porting Directive (CSRD) of the European Union (EU) affects the board of directors´ responsibilities. It is assessed in relation to the Swedish regulation governing public limited companies. The study composes an analysis of legis-lative changes brought about by sustainability, with particular emphasis on the expanded scope of responsibility for corporate bodies. The purpose of the thesis is to clarify how the CSRD influences corporate governance in Swe-dish companies as for the responsibilities of individual board members.
With the background of the EU Green Deal, sustainability has become a cen-tral component of Union law, with the CSRD representing a significant step towards increased accountability in the corporate sector regarding sustainabil-ity matters. The directive requires that public limited companies incorpate a sustainability report into their annual report. The content of the report itself must meet the EU's sustaininability reporting standards and include compre-hensive information on the company’s environmental impact across all areas of its operations. Particular attention is to be given to the investors needs. This legislative initiative aims to position the private sector as an active participant in the transition to a more sustainable society.
From a Swedish perspective, this entails an expansion of the board's duties, not only in terms of increased reporting obligations, but also in a material sense. The board is expected to ensure that sustainability information is coher-ent, structured, and integrated into the company’s forward-looking strategic planning. This development consequently imposes increased demands on board competence, internal control mechanisms, and organisational transpar-ency. Moreover, it gives rise to a potential normative conflict between the profit maximization objective embedded in the Swedish Companies law (2005:551) and the sustainability mandated by Union law.}},
  author       = {{Netinder, Melker}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Ansvar, rapportering och klimatångest - Hållbarhetsrapporteringens inverkan på styrelseansvaret}},
  year         = {{2025}},
}