Epsilon Archive for Student Projects

Abstract

This study examines service innovation in sustainability consulting in response to emerging regulatory frameworks, focusing on the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). Adopting a practice-based analytical perspective, the thesis analyses how service innovation develops through everyday consultancy work. Based on a qualitative case study combining participant observation and interviews, the findings show that service innovation emerges through the translation of regulatory requirements, coordination with clients, and iterative methodological development under conditions of uncertainty. The study further shows that sustainability consultancies act not only as intermediaries between regulation and organisations, but also as active knowledge constructors that shape tools, methods, and implementation practices. It concludes that service innovation in sustainability consulting is an emergent, practice-based, and regulation-driven process.