Mellan expert och speciallist : Hur revisorer hanterar nya kompetenskrav inom hållbarhetsrapportering.

Sammanfattning

Title: Between expert and specialist. Level: Bachelor thesis for Bachelor's degree in Business Administration Author: Lowa Forslund and Sabina Willén Supervisor: Maria Kulander Date: 2026 - June Aim:The study aims to analyze how auditors operationalize the new competence requirements within CSRD, with particular focus on the tension between traditional audit logic and the complexity of the sustainability field. Method:In this study, a qualitative method with an inductive approach has been used. The data collection consisted of six semi-structured interviews active within the audit profession, the data was analyzed thematically. Results and conclusions: The study shows that auditors operationalize the requirements within sustainability audits through specialist functions. The sustainability reporting is also not seen to achieve the same legitimate level as the traditional audit. Contribution of the thesis:The study contributes with increased understanding of how auditors and accounting firms handle the new competence requirements within CSRD and sustainability review. It also highlights how legitimacy and credibility are maintained within sustainability audits. The result can be valuable for audit firms, educational institutions and decision makers. Suggestions for future research: A suggestion for future research is to examine how accountants handle the dependent position of specialists in sustainability. It would also be relevant to study differences between audit firms and how companies and other stakeholders perceive the quality and legitimacy of sustainability reviews.