Före lagkravet - Strategisk rapportering enligt CSRD
(2025) FEKH69 20251Department of Business Administration
- Abstract
- This study investigates why certain Swedish companies voluntarily choose to implement the Corporate Sustainability Reporting Directive (CSRD) before it becomes a formal requirement. Through qualitative interviews with sustainability managers, the thesis explores how companies strategically justify their decisions and how they interpret and adapt to the new regulatory framework. The analysis is based on legitimacy theory, institutional theory, and management fashion theory to examine underlying drivers and positioning strategies. The findings indicate that early implementation is not a uniform phenomenon, but is rather shaped by interactions between internal ambitions, institutional expectations, and the desire to signal credibility. The... (More)
- This study investigates why certain Swedish companies voluntarily choose to implement the Corporate Sustainability Reporting Directive (CSRD) before it becomes a formal requirement. Through qualitative interviews with sustainability managers, the thesis explores how companies strategically justify their decisions and how they interpret and adapt to the new regulatory framework. The analysis is based on legitimacy theory, institutional theory, and management fashion theory to examine underlying drivers and positioning strategies. The findings indicate that early implementation is not a uniform phenomenon, but is rather shaped by interactions between internal ambitions, institutional expectations, and the desire to signal credibility. The study contributes to a deeper understanding of how sustainability reporting functions as a strategic tool in the early phases of CSRD implementation. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9204761
- author
- Polteg, David LU ; Björkman Hedström, Agaton LU and Johansson, Ludwig LU
- supervisor
- organization
- course
- FEKH69 20251
- year
- 2025
- type
- M2 - Bachelor Degree
- subject
- keywords
- CSRD, CSR, sustainability reporting, early adoption, early adopters, legitimacy theory, institutional theory, management fashion, thematic analysis, corporate strategy
- language
- Swedish
- id
- 9204761
- date added to LUP
- 2025-09-16 10:18:10
- date last changed
- 2025-09-16 10:18:10
@misc{9204761, abstract = {{This study investigates why certain Swedish companies voluntarily choose to implement the Corporate Sustainability Reporting Directive (CSRD) before it becomes a formal requirement. Through qualitative interviews with sustainability managers, the thesis explores how companies strategically justify their decisions and how they interpret and adapt to the new regulatory framework. The analysis is based on legitimacy theory, institutional theory, and management fashion theory to examine underlying drivers and positioning strategies. The findings indicate that early implementation is not a uniform phenomenon, but is rather shaped by interactions between internal ambitions, institutional expectations, and the desire to signal credibility. The study contributes to a deeper understanding of how sustainability reporting functions as a strategic tool in the early phases of CSRD implementation.}}, author = {{Polteg, David and Björkman Hedström, Agaton and Johansson, Ludwig}}, language = {{swe}}, note = {{Student Paper}}, title = {{Före lagkravet - Strategisk rapportering enligt CSRD}}, year = {{2025}}, }