Hållbarhetsgranskningens framväxt : En kvalitativ studie om revisorernas roll som hållbarhetsgranskare

As sustainability issues have gained increased global significance, the EU has introduced new regulations that impose higher demands on corporate transparency and accountability. The new directive, the Corporate Sustainability Reporting Directive, CSRD, adopted in 2022, established mandatory reporting requirements for more companies regarding their sustainability practices. The CSRD was planned to gradually include large, medium-sized, and small publicly listed companies starting in 2024. However, in February 2025 a new proposal known as the omnibus proposal was presented, which included a slowdown in the implementation of the CSRD. This proposal raised the bar for the companies required to participate in mandatory reporting and suggested that the implementation should occur in segments over a longer period of time. In Sweden, the responsibility for auditing mandatory sustainability reports has been assigned to Swedish authorized auditors with the qualification to conduct sustainability audits. Current societal debates show that there are differing opinions on who is best suited to audit the reports, and there are also questions about whether the auditing profession is equipped for the task. Research emphasizes that competence is crucial for audit quality, regardless of who conducts the audit. As there is a lack of studies focusing on the auditor’s perspective in this ongoing transition, a research gap has been identified. Therefore, the purpose of the study has been to explore how Swedish auditors perceive their role as sustainability auditors. The perspective of the audit profession was considered to provide significant aspects deemed central to the role of the sustainability auditor and to contribute valuable knowledge to both the theoretical and practical knowledge base. Through semi-structured interviews with 15 Swedish auditors, the study concludes that auditors are well-suited for the role of sustainability auditing. The role is described as generalist and complex, emphasizing the need for experts in sustainability. The study identifies several challenges related to the absence of practice and clear guidelines. The ongoing need for education is highlighted as a prerequisite for taking on the role of sustainability auditing. The study contributes to the theoretical knowledge base by pinpointing the importance of audit competence in both financial and non-financial audits. Additionally, some of the study's results reinforce the prevailing perception of an expectation gap between auditors and stakeholders expectations regarding the depth of the audit.