Den grona omstallningens paverkan vid beslut : En studie om hur kommunala bolag beaktar den grona omstallningen vid affarsbeslut

This thesis examines how Swedish municipal companies integrate the green transition into their business decisions. The aim is to analyse the factors that influence this decision-making, such as stakeholders, acceptance, legitimacy and societal norms, as well as to identify differences in strategies between the companies and increase the understanding of drivers and barriers in the implementation of sustainability measures. The study used a qualitative research approach with semi-structured interviews with senior managers from five municipal companies in northern Sweden. The collected data was analysed through thematic analysis and linked to a theoretical framework consisting of stakeholder theory, legitimacy theory, institutional theory and prospect theory. The main results show that all municipal companies take the green transition into account in their business decisions, but in varying ways. Decisions are characterised by a balance between economic and sustainability factors, the influence of municipal requirements and citizens' awareness, and collaboration between different actors. The greatest opportunities identified are that sustainability requirements can create new business areas and that municipal companies have the expertise and will to drive the transition forward. The main challenges are the financial aspect, gaining political support and managing CSRD-reporting. Unclear municipal environmental targets and slow political decision-making processes are also seen as obstacles. Finally, there is a risk of loss of legitimacy if companies do not engage in sustainability work.