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Före lagkravet - Strategisk rapportering enligt CSRD

Polteg, David LU ; Björkman Hedström, Agaton LU and Johansson, Ludwig LU (2025) FEKH69 20251
Department 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)
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author
Polteg, David LU ; Björkman Hedström, Agaton LU and Johansson, Ludwig LU
supervisor
organization
course
FEKH69 20251
year
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}},
}