Lagstadgad hållbarhetsrapportering inom den svenska stålindustrin. : En kvalitativ studie om hur företag inom stålindustrin upplever implementeringen av Corporate Sustainability Reporting Directive.

Abstract Title: Mandatory Sustainability Reporting in the Swedish Steel Industry Level: Bachelor thesis in business administration Authors: Linda Hedin and Hanna Lundmark Supervisor: Jean Claude Mutiganda Date: 2026, january Aim: The purpose of this study is to develop a deeper understanding of the opportunities and challenges arising from the implementation of the Corporate Sustainability Reporting Directive (CSRD) within large companies in the Swedish steel industry. By including perspectives from both individual firms and the industry association, the study highlights how the new reporting requirements influence organizations and their relationships with stakeholders. Stakeholder theory serves as the analytical lens for interpreting perceived organizational challenges and opportunities. Method: This qualitative and interpretive study is based on semi-structured interviews, analysed through a thematic analysis with an abductive approach. The theoretical framework is grounded in the normative, instrumental, and descriptive dimensions of stakeholder theory. Result and conclusion: The study shows that CSRD introduces both substantial opportunities and significant organizational challenges. Companies are motivated by strong ethical values related to transparency and accountability, while also viewing the directive as a strategic tool for enhanced legitimacy and strengthened stakeholder relations. However, the implementation process is constrained by resource limitations, new operational demands, and regulatory uncertainty. Overall, the findings illustrate that companies’ experiences are shaped by the interplay between normative values, strategic considerations, and practical conditions. Contribution of the thesis: The study contributes empirical insights into how mandatory sustainability reporting is perceived within an environmentally intensive industry. By applying the three dimensions of stakeholder theory, the study clarifies how normative and instrumental drivers influence companies’ practical responses to CSRD and their interactions with stakeholders. Suggestions for future research: Future studies may explore the implementation of CSRD over time, compare impacts across different industries, examine other stakeholder perspectives, and investigate how digital systems and data infrastructures evolve in response to increasing reporting requirements. Keywords: Sustainability reporting, CSRD, Stakeholder Theory