Strategiska anpassningar vid nya hållbarhetsdirektiv: CSRDs påverkan på företags strategiska beslut. En kvalitativ studie om hur företagsledningen inom textilbranschen använder strategisk navigering och intern anpassning vid bemötandet av ökade krav på hållbarhetsrapportering

Abstract

In a world characterized by increasing sustainability challenges, organizations are continuously facing new demands; creating new requirements of change management and incorporation of new strategic decisions. Today, organizations are responding to the emergence of new sustainability directives and regulations at a EU level, whence the latest sustainability framework CSRD (Corporate Sustainability Reporting Directive), becomes particularly relevant. Companies are therefore facing the challenge of integrating strategic management in their navigation, preparation and maneuvering of new directives; a transition that requires new strategic decisions and adaptations. The purpose of this study is to qualitatively examine how CSRD affects organizations in terms of corporate changes, operational adaptations and strategic decisions, as well as what capabilities are essential to incorporate. The study also aims to investigate relevant challenges and opportunities associated with the new directive. The study is applied to the textile industry and is based on semi-structured interviews from three textile companies, with the addition of an external party. The study concludes practical recommendations on preparatory undertakings and relevant capabilities that are essential for organizations to integrate, as well as concluding relevant organizational challenges and opportunities for companies to consider in their future strategic decisions and business development in regards to future directives.