Implementeringen av CSRD och organisatorisk anpassning: En fallstudie av Castellum

Sammanfattning

The introduction of the Corporate Sustainability Reporting Directive (CSRD) has significantly increased the requirements for corporate sustainability reporting within the European Union. While previous research shows that the implementation of new reporting standards requires organizational adaptation, research on the broader organizational implications of CSRD remains limited, particularly within the real estate sector.This study’s purpose is to analyze how the implementation of CSRD has affected a Swedish real estate company and what organizational changes it has entailed. The study was conducted as a qualitative case study of Castellum and is based on semi-structured interviews with employees from several business functions, combined with document studies of the company’s sustainability reports between 2022 and 2025.The findings indicate that the implementation of CSRD has not only affected sustainability reporting practices, but also organizational structures, internal processes, and long-term strategic planning. Sustainability reporting has become more integrated into the organization through increased collaboration and greater involvement from management and the board. The study also shows that reporting processes, internal controls, and data collection systems have been further developed to meet increased requirements regarding traceability and verifiability. In addition, the study provides insights not clearly emphasized in previous research, particularly regarding how assurance requirements have influenced internal processes. The findings also indicate that regulatory uncertainty related to the Omnibus proposal has affected the organization’s long-term planning. The findings highlight that the implementation of CSRD may require substantial organizational adaptation even in companies with well-established sustainability reporting practices.