Kommunala fastighetskoncerners förberedelser: En fallstudie av implementeringen av det nya EU-direktivet CSRD. : En kvalitativ fallstudie på ett kommunalt koncernbolag.

Sammanfattning: AbstractTitle: Preparations of Municipal Property Companies: A Case Study of the Implementationof the New EU Directive CSRD.Level: C-thesis for bachelor's degree in Business AdministrationAuthors: Olle Detter och Oscar RunessonSupervisor: Jean Claude MutigandaDate: 2024 - JanuaryPurpose: The purpose of this study is to contribute to creating an understanding of howcompanies prepare for the new EU directive CSRD.Method: This study is based on a case study of the municipal group company Örebro RådhusAB and its subsidiaries ÖBO and Örebroporten. The study adopts a qualitative approach withan inductive research approach. The empirical data for the study were collected through sixsemi-structured interviews. Subsequently, the empirical material has been analyzed andcompared with previous research.Empirical Analysis and Conclusion: The implementation process of CSRD within the realestate sector has contributed to significant changes among companies. Through collaborationwith other businesses, municipalities, and external stakeholders, real estate companies haveendeavored to interpret the upcoming framework and establish a new industry standard.Consequently, CSRD is expected to contribute to a more stringent framework, enhancingtransparency and clarity in reporting.Contribution of the study: The study illuminates the implementation process of CSRDwithin the real estate sector, providing insights into how companies adapt to this directive. Bypresenting challenges and benefits, the investigation offers valuable perspectives on theanticipated consequences of the directive.Suggestions for future research: In future research, it would be interesting to conduct acritical analysis of the implementation process when the directive becomes mandatory. Thiscould involve analyzing whether companies view their strategies positively. Additionally, arecommended avenue for further research is to explore economically-oriented studiesinvestigating the financial implications of CSRD implementation. Examining how companieshave successfully adhered to the directives after being compelled to implement them is alsosuggested.Keywords: Sustainability reporting, CSR, CSRD, legitimacy theory, stakeholder theory andsignaling theory.