Påverkan av Corporate Sustainability Reporting Directive på revisorns profession och legitimitet

: Revisionsbranschens uppfattningar

Abstract

The problematization in this study shows that previous research studies have examined the auditors' profession and legitimacy linked to sustainability reporting. The auditor's profession and legitimacy have previously been examined through perceptions from auditors and stakeholders. A research-gap has been identified with the new directive, CSRD. Previous research studies have also suggested conducting a qualitative study in professions that work with sustainability reporting. Therefore, the purpose of the study is to investigate and analyze the new sustainability directive CSRD's impact on the auditor. The theoretical framework consists of profession theory and legitimacy theory, to answer the purpose of this study. The study is based on a qualitative research approach and is based on four interviews and a document analysis of eighteen documents. The results show that the auditor's profession and legitimacy will change. CSRD will strengthen the auditor's profession and legitimacy through entry barrier, knowledge and status. The results also suggest that the lack of a monopoly in the area may diminish the auditor's profession. Furthermore, the results show that the auditing industry believed that there could be a financial auditor and a sustainability auditor in the future. The auditing industry also believed that the auditor's independence will remain unchanged with the introduction of the CSRD.

Date of Award	2022-Jun
Original language	Swedish
Supervisor	Caroline Pontoppidan (Supervisor), Elias Bengtsson (Assessor) & Heléne Tjärnemo (Examiner)