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CSRD och fordonsbranschens hållbarhetsrapportering: En utvärdering av direktivets påverkan och genomslag
University West, School of Business, Economics and IT.
University West, School of Business, Economics and IT.
2024 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

This bachelor's thesis examined how the Corporate Sustainability Reporting Directive (CSRD) integrates with and influences sustainability reporting within the automotive industry. By analyzing annual reports and sustainability reports in accordance with EF-RAG's Environmental Sustainability Reporting Standards (ESRS) guidelines, we identified trends and patterns demonstrating CSRD's significant impact. To conduct the study, we employed text analysis to investigate the environmental aspects of CSRD. Using a carefully structured review framework based on European Financial Reporting Advisory Group (EFRAG's) ESRS criteria, we evaluated companies sustainability reports. Each company's performance was scored based on their compliance with CSRD requirements according to the review framework, enabling an objective and systematic assessment of their sustainability reports. We found that companies in the automotive industry were al-ready engaging in adhering to CSRD regulations prior to its mandatory implementation, indicating increased transparency and a commitment to enhancing stakeholder trust. The results indicated a moderate to high level of compliance with CSRD sustainability reporting by the 2023 reporting period. The implementation of CSRD has led to increased trans-parency and higher demands for sustainability reporting. Companies' sustainability re-ports have shown extensive coverage, which may be a response to the transition and a means of maintaining brand trust. Companies appear well-prepared for upcoming regu-latory requirements with a high degree of CSRD compliance, strongly suggesting that the transition from current sustainability reporting practices will not be extensive upon directive enforcement. By intensifying their sustainability reporting in line with CSRD, the automotive industry has contributed to increased transparency regarding environmental impact and the promotion of environmental efforts within society. The industry's early and voluntary actions may inspire other businesses and industries to follow suit, meeting future challenges with determination and transparency.

Place, publisher, year, edition, pages
2024. , p. 35
Keywords [en]
EFRAG, CSRD, sustainability reporting, early adaptation, ESRS
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hv:diva-22017Local ID: EXC517OAI: oai:DiVA.org:hv-22017DiVA, id: diva2:1877236
Subject / course
Business administration
Educational program
Ekonomprogrammet
Supervisors
Examiners
Available from: 2024-06-25 Created: 2024-06-25 Last updated: 2024-06-25Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf