In the world's move towards a more sustainable future, businesses play a critical role in balancing financial performance with environmental, social and governance impact. To explore how Dutch companies are addressing this challenge, the Impact Economy Foundation, Potloc and Roland Berger have partnered to produce a pioneering study. The resulting report assesses the "impact maturity" of 77 large businesses in the Netherlands, offering insights into how well they integrate sustainability into their operations.
Our research reveals that Dutch businesses show varying levels of maturity in aligning their operations with sustainability goals. Notably, companies are excelling in areas such as business conduct and climate change, but lagging when it comes to biodiversity - a surprising result given its growing societal importance. Our findings highlight that while many companies are taking steps to comply with the Corporate Sustainability Reporting Directive (CSRD), the directive risks being treated as a "check-the-box" exercise rather than a strategic opportunity. By focusing on impact maturity, organizations can go beyond compliance, embedding sustainability into their core operations and achieving long-term value creation.
Businesses are preparing for the CSRD as it requires an initial selection of large companies to disclose the environmental, social and governance (ESG) impact of their activities in their 2024 annual reports, and the remaining large businesses in their 2025 annual reports. Expanding on its predecessor, the Non-Financial Reporting Directive (NFRD), the CSRD requires companies to disclose both their sustainability impacts and the risks and opportunities associated with ESG issues.
The directive offers businesses a competitive edge by encouraging greater transparency and accountability. However, it also introduces challenges, particularly around the depth of reporting and the integration of ESG metrics into business operations. This report equips organizations with insights to navigate these challenges, offering a benchmark for assessing their readiness for CSRD compliance and beyond.
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How Dutch companies are integrating sustainability into governance to meet CSRD demands and drive societal value
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