Granskning av hållbarhetsrapporter : Implementering av CSRD samt dess effekter och utmaningar på arbetsprocessen

Sammanfattning: Purpose: The purpose of this study is to explain and provide a more in-depth understanding of how the work around the audit of sustainability reports is carried out and what new regulations may mean for the work procedure. Method: The study has been conducted with a qualitative research approach where semistructured interviews were carried out. Furthermore, a deductive approach has been used in order to develop the previous research and to be able to analyze the relationship between theory and practice. Empiricism: The empirical evidence and the collected data consist of a presentation of the companies and the respondents of the interviews. The results of the interviews are presented in a table whose structure follows the interview guide. Conclusion: From this study, we can conclude that the work procedures for both sustainability specialists and auditors when reviewing sustainability reports look relatively similar, however certain limitations are experienced. Both parties express that the effect ofthe new regulation will not change the work procedure during the review but will require additional knowledge and expertise.