Hållbarhetsrapporteringens rättsliga treenighet: ansvar, kontroll och sanktioner i CSRD
(2025) HARH13 20251Department of Business Law
- Abstract
- This thesis examines how sustainability reporting is legally regulated within the EU through the new Corporate Sustainability Reporting Directive (CSRD), focusing on the three central components: responsibility, assurance, and sanctions. The aim is to analyse how these components interact to create an efficient and reliable reporting structure for companies. The study takes as its starting point the development from the previous Non-Financial Reporting Directive (NFRD), whose shortcomings led to the adoption of the CSRD and further on to the Omnibus directive.
The questions of the paper revolve around how responsibility for sustainability reporting is defined and distributed, what assurance mechanisms have been introduced to ensure the... (More) - This thesis examines how sustainability reporting is legally regulated within the EU through the new Corporate Sustainability Reporting Directive (CSRD), focusing on the three central components: responsibility, assurance, and sanctions. The aim is to analyse how these components interact to create an efficient and reliable reporting structure for companies. The study takes as its starting point the development from the previous Non-Financial Reporting Directive (NFRD), whose shortcomings led to the adoption of the CSRD and further on to the Omnibus directive.
The questions of the paper revolve around how responsibility for sustainability reporting is defined and distributed, what assurance mechanisms have been introduced to ensure the quality and reliability of the reports, and what sanctions are relevant in the event of non-compliance. In addition, it analyses how these three legal pillars interact and affect companies’ incentives to comply with the reporting requirements.
Methodologically, the paper is based on a legal dogmatic method in combination with EU legal analysis. The material consists of primary legal sources such as directives, Swedish legislation, preparatory works and legal doctrine. The interpretation is mainly based on a teleological approach to understand the purpose of the rules in the light of the EU’s overall sustainability objectives.
The conclusion is that effective sustainability reporting requires a clear legal framework where responsibilities are allocated at management level, control is carried out through independent review according to common standards and sanctions serve as a tool for compliance. The CSRD represents a significant step towards increased transparency and legal certainty, but its success depends on how well the rules are implemented in national law and balanced against the administrative capacity of companies. (Less) - Abstract (Swedish)
- I denna uppsats undersöker jag hur hållbarhetsrapportering regleras rättsligt inom EU genom det nya direktivet Corporate Sustainability Reporting Directive (CSRD), med fokus på tre centrala komponenter: ansvar, kontroll och sanktioner. Syftet är att analysera hur dessa komponenter samverkar för att skapa en effektiv och tillförlitlig rapporteringsstruktur för företag. Studien tar sin utgångspunkt i utvecklingen från det tidigare direktivet om icke-finansiell rapportering (NFRD), vars brister ledde till att CSRD antogs och vidare till Omnibusdirektivet.
Uppsatsens frågeställningar kretsar kring hur ansvaret för hållbarhetsrapportering definieras och fördelas, vilka kontrollmekanismer som införts för att säkerställa rapporternas kvalitet... (More) - I denna uppsats undersöker jag hur hållbarhetsrapportering regleras rättsligt inom EU genom det nya direktivet Corporate Sustainability Reporting Directive (CSRD), med fokus på tre centrala komponenter: ansvar, kontroll och sanktioner. Syftet är att analysera hur dessa komponenter samverkar för att skapa en effektiv och tillförlitlig rapporteringsstruktur för företag. Studien tar sin utgångspunkt i utvecklingen från det tidigare direktivet om icke-finansiell rapportering (NFRD), vars brister ledde till att CSRD antogs och vidare till Omnibusdirektivet.
Uppsatsens frågeställningar kretsar kring hur ansvaret för hållbarhetsrapportering definieras och fördelas, vilka kontrollmekanismer som införts för att säkerställa rapporternas kvalitet och tillförlitlighet, samt vilka sanktioner som blir aktuella vid bristande efterlevnad. Dessutom analyseras hur dessa tre rättsliga pelare samverkar och påverkar företagens incitament att uppfylla rapporteringskraven.
Metodologiskt bygger uppsatsen på en rättsdogmatisk metod i kombination med EU-rättslig analys. Materialet består av primärrättsliga källor som direktiv, svensk lagstifning, förarbeten samt rättsvetenskaplig doktrin. Tolkningen utgår huvudsakligen från en teleologisk metod för att förstå reglernas ändamål i ljuset av EU:s övergripande hållbarhetsmål.
Slutsatsen är att en effektiv hållbarhetsrapportering förutsätter ett tydligt rättsligt ramverk där ansvar fördelas på ledningsnivå, kontroll sker genom oberoende granskning enligt gemensamma standarder och sanktioner fungerar som verktyg för efterlevnad. CSRD representerar ett betydande steg mot ökad transparens och rättssäkerhet, men dess framgång beror på hur väl reglerna implementeras i nationell rätt och balanseras mot företagens administrativa kapacitet. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9193189
- author
- Resneli, Ceylan LU
- supervisor
-
- Axel Hilling LU
- organization
- alternative title
- Hållbarhetsrapporteringens rättsliga treenighet: ansvar, kontroll och sanktioner i CSRD
- course
- HARH13 20251
- year
- 2025
- type
- M2 - Bachelor Degree
- subject
- keywords
- Hållbarhetsrapportering, CSRD, NFRD, Omnibus, ansvar, kontroll, sanktioner, EU-rätt, årsredovisningslagen, företagsrapportering
- language
- Swedish
- id
- 9193189
- date added to LUP
- 2025-10-08 09:21:20
- date last changed
- 2025-10-08 09:21:20
@misc{9193189,
abstract = {{This thesis examines how sustainability reporting is legally regulated within the EU through the new Corporate Sustainability Reporting Directive (CSRD), focusing on the three central components: responsibility, assurance, and sanctions. The aim is to analyse how these components interact to create an efficient and reliable reporting structure for companies. The study takes as its starting point the development from the previous Non-Financial Reporting Directive (NFRD), whose shortcomings led to the adoption of the CSRD and further on to the Omnibus directive.
The questions of the paper revolve around how responsibility for sustainability reporting is defined and distributed, what assurance mechanisms have been introduced to ensure the quality and reliability of the reports, and what sanctions are relevant in the event of non-compliance. In addition, it analyses how these three legal pillars interact and affect companies’ incentives to comply with the reporting requirements.
Methodologically, the paper is based on a legal dogmatic method in combination with EU legal analysis. The material consists of primary legal sources such as directives, Swedish legislation, preparatory works and legal doctrine. The interpretation is mainly based on a teleological approach to understand the purpose of the rules in the light of the EU’s overall sustainability objectives.
The conclusion is that effective sustainability reporting requires a clear legal framework where responsibilities are allocated at management level, control is carried out through independent review according to common standards and sanctions serve as a tool for compliance. The CSRD represents a significant step towards increased transparency and legal certainty, but its success depends on how well the rules are implemented in national law and balanced against the administrative capacity of companies.}},
author = {{Resneli, Ceylan}},
language = {{swe}},
note = {{Student Paper}},
title = {{Hållbarhetsrapporteringens rättsliga treenighet: ansvar, kontroll och sanktioner i CSRD}},
year = {{2025}},
}