The purpose of this study is to examine current sustainability reporting practices in small and medium sized manufacturing companies within the chemical industry and to analyse how the requirements of the Corporate Sustainability Reporting Directive (CSRD) can be implemented in a structured and practically feasible manner.

The study was conducted as a qualitative case study. Data was collected through semi structured interviews, document analysis and observations of internal processes related to sustainability reporting and information management. In addition, an external interview with the CEO of another company in the chemical industry was conducted to provide a broader perspective. The empirical material was analysed through thematic analysis, complemented by a gap analysis in which current practices were compared with the requirements of the CSRD.

The findings show that sustainability reporting in the studied companies is partly integrated into daily operations, particularly through environmental management, certifications and supplierrelated routines. However, the reporting remains unstructured and lacks clear systems, routines, responsibility allocation and systematic follow up. Environmental issues are more developed than social and value chain related aspects. The study also shows that CSRD can be implemented in a practically feasible way if the work is introduced step by step, builds on existing processes, is integrated into current management systems and focuses on the most relevant sustainability areas.

This study contributes knowledge on how CSRD related sustainability reporting can be adapted to small and medium sized manufacturing enterprises within the chemical industry. The findings indicate that implementation should not begin by building an entirely new system, but rather by identifying, clarifying and further developing existing practices. By emphasising responsibility allocation, prioritization of sustainability issues and the use of simple routines, templates and checklists the study shows how sustainability reporting can become more manageable and useful for SMEs