The assurance of sustainability information

Abstract: The thesis researches work undertaken by big accounting firms and the professional association FAR to promote sustainability assurance in a Swedish context from the perspective of institutional work theory. The transposition of the CSRD into Swedish law constitutes a motivation for the study. This gives rise to the thesis’ research question, namely, How and why are accounting firms and the professional association FAR engaging in different forms of institutional work to promote their interests when the CSRD is implemented in Sweden?