From Global to Local Concepts: Translation Processes of ESG in the Danish industry: Studying the Corporate Sustainability Reporting Directive's influence on local organisational practices.
Authors
Schrewe, Helena ; Husøy, Christine Beate Kjos-Hanssen
Term
4. Term
Education
Publication year
2024
Submitted on
2024-06-05
Pages
68
Abstract
This study examines whether the EU’s Corporate Sustainability Reporting Directive (CSRD)—new EU rules that require companies to report on sustainability—can spur real change inside organizations. Although the CSRD is gaining attention, we know little about how it reshapes day-to-day work. Using qualitative research, we spoke with 12 practitioners in Danish companies who are directly involved in CSRD tasks. We found that companies interpret and implement the directive in different ways. The CSRD gives sustainability reporting more formal weight than before and increases the ability of the employees in charge to act and influence decisions. Drawing on Scandinavian Institutionalism—a perspective that explains how organizations adopt rules by adapting them locally—we identify three implementation paths: (1) the Compliance exercise, where reporting is treated as a box‑ticking requirement; (2) the Strategic tool, where reporting is used to support business goals; and (3) the Catalyst for change, where reporting helps drive broader sustainability transformation. Which path a company follows depends largely on the CSRD team’s capacity to use their new mandate—their social and political skills, credibility, and ability to mobilize others. Our findings add to research on sustainability reporting by showing how mandatory reporting rules play out locally and by offering practical recommendations on how to use the CSRD to promote organizational change toward sustainability.
Dette studie undersøger, om EU’s direktiv om virksomheders bæredygtighedsrapportering (CSRD) – nye EU-regler, der kræver, at virksomheder rapporterer om bæredygtighed – kan skabe reel forandring i organisationer. Selvom CSRD får stadig mere opmærksomhed, ved vi lidt om, hvordan det ændrer det daglige arbejde. Med en kvalitativ tilgang talte vi med 12 praktikere i danske virksomheder, der arbejder direkte med CSRD. Vi fandt, at virksomheder tolker og omsætter direktivet på forskellige måder. CSRD giver bæredygtighedsrapportering større institutionelt gennemslag end tidligere og øger de medarbejderes handlemuligheder og indflydelse, som står for implementeringen. Med afsæt i skandinavisk institutionalisme – en tilgang, der ser på, hvordan organisationer tager nye regler til sig ved at tilpasse dem lokalt – identificerer vi tre implementeringsspor: (1) Compliance-øvelse, hvor rapportering ses som en afkrydsningsopgave, (2) Strategisk værktøj, hvor rapportering bruges til at understøtte forretningsmål, og (3) Katalysator for forandring, hvor rapportering hjælper med at drive en bredere bæredygtig omstilling. Hvilket spor en virksomhed følger, afhænger i høj grad af CSRD-teamets evne til at udnytte deres nye mandat – deres sociale og politiske kompetencer, troværdighed og evne til at mobilisere andre. Vores resultater bidrager til forskningen i bæredygtighedsrapportering ved at vise, hvordan obligatoriske rapporteringskrav spiller ud lokalt, og ved at give praktiske anbefalinger til, hvordan CSRD kan bruges til at fremme organisatorisk forandring mod bæredygtighed.
[This apstract has been rewritten with the help of AI based on the project's original abstract]
Keywords