Abstract
This paper investigates how Swedish corporations transform social sustainability values such as DEI (diversity, equity, and inclusion) into measurable indicators under new sustainability regulations. The aim of the study is to examine how organizations respond to the institutional pressures introduced by the EU Corporate Sustainability Reporting Directive (CSRD), implemented in 2024, and how these pressures shape organizational practices. Practically, the study addresses the challenge of translating DEI into concrete metrics and targets that can be monitored and reported, while theoretically advancing the explanation of how institutional forces shape corporate behavior. The work contributes to the academic fields of organizational institutionalism and sustainability governance. The paper makes use of a quantitative method, employing a disclosure index analysis of sustainability reports from a pilot sample of 30 Swedish firms. This approach examines how DEI policies, strategies, and metrics are disclosed and operationalized, enabling comparisons across sectors, revenue levels, and leadership diversity. Preliminary analysis is expected to reveal variation in how DEI policies, strategies, and metrics are disclosed and operationalized across sectors, organizational resources, and leadership composition. The study is limited to large Swedish companies, which may restrict generalizability to smaller firms or other national contexts. The findings highlight how institutional pressures and internal capacities jointly shape social sustainability reporting, offering guidance for policy and management.
Details
Presentation Type
Paper Presentation in a Themed Session
Theme
KEYWORDS
Diversity, Equity, Inclusion, Sustainability Reporting, Institutional Theory
