Evaluation of CSRD’s effect on initiating sustainability efforts within companies; A case study at Van Mossel
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2025-08-03
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en
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The increasingly important role of corporations in contributing to the transition toward a global sustainable future has led the European Union to take action by developing a new sustainability reporting directive: the Corporate Sustainability Reporting Directive (CSRD). Through the CSRD, companies are now mandated, for the first time, to report according to detailed reporting standards under the European Sustainability Reporting Standards (ESRS). The primary goal of this directive is to enhance transparency and enable the comparison and standardization of sustainability reports. Underlying this is the EU’s ambition to improve companies’ sustainability performance by relying on the created pressure through transparency and accountability. Expectations, in that sense, are positive, but remain underexplored.
This research investigated how the CSRD influences corporate behaviour and enhances sustainability practices, focusing on a case study at Van Mossel Automotive Group, a large Dutch corporation undergoing this regulatory transition in this current year. A qualitative research method approach is employed, where insights from the research period at Van Mossel is combined with both internal and external interviews to further examine the directive’s impact on external companies. This study showed that the CSRD does trigger sustainability-related developments, particularly when combined with exerted institutional- and stakeholder pressures, but that the initial coercive pressure exerted through the directive may hinder its effectiveness in encouraging sustainability efforts. The recently introduced Omnibus update appears to offer a better balance in the pressures exerted by the CSRD and presents a more promising outlook for fostering a more sustainable business environment.
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Faculteit der Managementwetenschappen