CSRD och det offentliga
En analys av svenska kommuners anammande av CSRD
Corporate Reporting Sustainability Directive (CSRD)Environmental Management System (EMS)Sustainability reportingCoase-teoremetDubbel v?sentlighetsanalys (DMA)Kommunal h?llbarhetsredovisningKommunala bolagOffentlig sektorOffentlig upphandlingOffentlighetsprincipenSvenska kommunerSveriges Kommuner och Regioner (SKR)V?rdekedjeinnovation
The European Union's Corporate Sustainability Reporting Directive (CSRD) aims toenhance and standardize sustainability reporting to support the green transition. While the public sector is expected to lead in sustainability, the application of CSRD within Swedish municipalities is fragmented. Many municipally owned companies fall below reporting thresholds individually, creating a transparency gap despite the municipal group often exceeding these thresholds collectively. This discrepancy raises moral and strategic questions regarding public accountability and the effective utilization of the framework. This thesis investigates the rationale for the proactive adoption of CSRD principles bySwedish municipalities, irrespective of formal legal requirements. It further evaluates the capacity and competence of these municipalities to utilize the CSRD framework strategically as an Environmental Management System (EMS) for governance and innovation, and analyzes the potential synergies and consequences of its implementation. A qualitative, abductive case study approach was employed. Empirical data wasgathered through semi-structured interviews with key officials from six large Swedish municipalities and supplementary expert interviews. The data was analyzed using thematic analysis, guided by a theoretical framework integrating Porter and Van der Linde?s innovation-driving policy principles and the Coase Theorem, focusing on value chain innovation and the internalization of externalities. The findings reveal a strong moral consensus among municipalities regarding their dutyto exceed private sector transparency standards. Proactive adoption enables the utilization of CSRD as an EMS, moving beyond mere compliance. The Double Materiality Analysis (DMA) is identified as the most valuable component for strategic prioritization. However, implementation is significantly challenged by the inertia of municipal governance structures and a high dependency on an immature consultancy market, where expertise is often developed concurrently with the clients. This dependency risks reducing CSRD to a bureaucratic "paper product" rather than a strategic management tool. Furthermore, the study identifies a critical lack of centralized support and coordination from national bodies (e.g., SKR), leading to systemic inefficiencies and redundant efforts. Proactive adoption of CSRD by municipalities offers substantial potential for creatingsocietal value by internalizing externalities and driving sustainable innovation through mechanisms like public procurement and access to finance. To realize CSRD?s potential as an effective EMS, the municipalities must prioritize internal competence development over consultant dependency, overcome organizational inertia, and urgently address the vacuum in centralized national support and coordination.