Internal competence development in sustainability reporting in the accounting and auditing industry : A qualitative study of skills development in a changing industry

Abstract Date: 2025-06-04 Level: Bachelor thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalen University Authors: Simona Can Anastasja Mandrapa Nicole Sahlén (03/05/27) (03/05/01) (03/09/10) Title: Internal competence development in sustainability reporting in the accounting and auditing industry. Supervisor: Janina Hornbach Keywords: Sustainability reporting, auditor, accounting economist, competence, competence development. Research questions - How are accounting and auditing firms working with internal skills development to meet the new requirements for sustainability reporting under the CSRD? What challenges do accounting and auditing firms experience in connection with skills development linked to the new sustainability requirements? Purpose: To investigate how accounting and auditing firms work with internal competence development in sustainability reporting in order to meet new requirements. But also what challenges the firms experience in connection with competence development linked to the new sustainability requirements. Method: A qualitative case study with semistructured interviews. Conclusion: The study shows that competence development in sustainability reporting is largely integrated into daily work and takes place through informal learning, reflection, and collegial support. However, limited time, lack of formal training, and rapidly changing regulations pose significant challenges. The findings also highlight the emergence of a strategic sustainability competence that goes beyond traditional competence dimensions, pointing to a need for a broader and more integrated approach within the accounting and auditing profession.