Abstract

Title: The impact of CSRD on the auditing profession: A comparative study of auditors

perspectives on CSRD and the professions process of change

Level: Bachelor's Thesis in Business Administration

Author: Julia Blansch och Matilda J.nsson

Supervisor: Jean Claude Mutiganda

Date: June 2026

Aim: The purpose of this study is to investigate the change process that the auditors

professional role is undergoing in connection with the implementation of CSRD, as well as

the differences in this process between smaller audit firms and Big 4-firms.

Method: The study is based on semi-structured interviews. The selected respondents are

authorized auditors working at both smaller audit firms and larger Big 4-firms in Sweden.

Result and conclusion: The results show that CSRD is perceived as a process of change

within the auditing profession, where audit firms primarily focus on preparation through

education and organizational adjustments. At the same time, the findings indicate that the

auditors professional role is evolving, where the role of the independent reviewer remains

central but is complemented by increased demands for specialized knowledge.

Contribution of the thesis: This study contributes to existing research by examining auditors

perspectives on sustainability assurance following the implementation of CSRD. Through a

comparative analysis between smaller audit firms and Big 4-firms, the study highlights how

institutional pressures and organizational conditions influence the industry's adoption and the

development of the auditors professional role.

Suggestions for future research: Since CSRD is still in an early stage of implementation,

there is a need for further studies examining how the auditors role develops as sustainability

assurance becomes more established. Future research could also include the perspectives of

other stakeholders to create a more comprehensive understanding of how CSRD affects the

auditing profession.

Key words: CSRD, sustainability reporting, sustainability assurance, institutional theory,

legitimacy theory.