Browsing by Author "Bylund, Anna"

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    Hur påverkar revisorers kompetens legitimiteten av hållbarhetsrapporter efter granskning? En intervjustudie med svenska revisorer
    (2022-07-01) Bylund, Anna; Andersson, Emma; University of Gothenburg/Department of Business Administration; Göteborgs universitet/Företagsekonomiska institutionen
    Background and problem: Today's climate change has resulted in increased interest in non-financial information and this has led to increased demand for sustainability reporting. Today, not all companies need to prepare a sustainability report. The auditor has an important role in the review process of sustainability reports. There is a problem in how the review affects the legitimacy of sustainability reports and today it is mainly those who have reporting requirements who review the content of the sustainability reports. For an auditor, it can be difficult to assess the content of the reports as there is currently no global standard. The new EU directive will tighten and include more requirements for sustainability reporting in the future. Purpose: The purpose of the study is to create a better understanding of the auditing process of sustainability reports and of how the auditors' competence affects the legitimacy of the reports. To fulfill the purpose, the following questions have been formulated: "What is the role of auditors in the audit of sustainability reports?", "How does the auditors' competence affect the legitimacy of sustainability reports after audit?" and "How can a standard affect the auditing process of sustainability reports?" Method: The study's research approach is based on the qualitative research method supplemented with a literature study. Four semi-structured interviews have been conducted with Swedish auditing firms. Results and conclusions: The results indicate that the role of auditors in the audit process can vary as there is currently no global audit standard. This in turn can affect the legitimacy of the sustainability report after review. To maintain the right competence, auditors often work in teams together with sustainability specialists. Implementation of the Corporate Sustainability Reporting Directive will have positive effects on both the review process and the legitimacy after review.