Utmaningen med direktivet om hållbarhetsrapportering för företag : En vägledning för små och medelstora företag att uppnå efterlevnad av utsläppskrav

This master's thesis examines the challenges small and medium-sized enterprises (SMEs) facein complying with the European Union's Corporate Sustainability Reporting Directive (CSRD),with a particular focus on greenhouse gas (GHG) emissions reporting across Scope 1, 2, and 3. The CSRD, effective from 2023, mandates detailed sustainability disclosures for companies, extending to SMEs by 2027, in alignment with the EU's Green Deal and the Paris Agreement'sclimate goals. SMEs, which are crucial to the European economy and account for a significantshare of industrial emissions, often lack the financial resources, technical expertise, and robust data systems required to meet these strict regulatory demands. To explore these issues, the study employs an abductive single-case approach, with a SME as case company. Through semistructured interviews and a review of CSRD documentation, the research provides insights intothe practical barriers SMEs encounter. Findings reveal that while the CSRD's structured guidelines and the "double materiality" concept, assessing both financial and societal impacts of sustainability aid reporting, SMEs still face hurdles such as limited budgets, inconsistent supplier data, and insufficient in-house expertise. These challenges highlight the need for tailored strategies to support SMEs, such as simplified reporting tools and capacity-building initiatives. Although based on a single case, the study offers a foundation for further researchand practical solutions to help SMEs contribute to the EU's sustainability objectives.