Navigating sustainability reporting: The leveraging role of digital technologies for regulatory intermediaries under emerging sustainability regulations
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2025-07-08
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en
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This thesis investigates the evolving role of regulatory intermediaries in sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD), with a focus on the integration of digital technologies and the implications of regulatory change. Using a single-case holistic explanatory case study approach, the research draws on 13 semi-structured interviews with regulatory intermediaries based in the Netherlands. The findings reveal that while simple digital tools, particularly Excel and PowerPoint, are widely used, more advanced technologies such as AI and custom platforms are only partially integrated. These primarily serve internal efficiency rather than client-facing services. Adoption of these technologies is influenced by e.g. organizational maturity, cost and data quality. The recent introduction of the Omnibus proposal, which altered the scope and timeline of the CSRD, further complicates technology adoption by delaying compliance efforts and stalling tool development. This study contributes to the literature by providing an in-depth empirical analysis of the use of digital technology in sustainability reporting and highlighting the importance of regulatory stability for meaningful digital transformation. It also reinforces the central role of intermediaries in guiding firms through an increasingly complex and dynamic reporting environment
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Faculteit der Managementwetenschappen