ESG reporting meets farmer – implications of the European corporate sustainability reporting directive for the agrifood sector

TY - JOUR

T1 - ESG reporting meets farmer – implications of the European corporate sustainability reporting directive for the agrifood sector

AU - Witt, Niklas

AU - Thorsøe, Martin Hvarregaard

AU - Graversgaard, Morten

N1 - Publisher Copyright: © 2025, Niklas Witt, Martin Hvarregaard Thorsøe and Morten Graversgaard.

PY - 2025

Y1 - 2025

N2 - Purpose: Focusing on food companies and farmers, this paper investigates implications of the Corporate Sustainability Reporting Directive (CSRD) for the Danish agrifood sector. Design/methodology/approach: We used an explorative approach, conducting semi-structured interviews with sustainability experts from the Danish agrifood sector and applying institutional theory to analyze the data, focusing on institutional pressures and anticipated behavioral responses. Findings: Our findings show multiple implications of the CSRD for the Danish agrifood sector through an interplay of institutional pressures that act beyond their coercive nature. Pressures are not only exerted on targeted companies but also indirectly on farmers in the value chain due to an increased data demand. The results suggest acquiescence as a most likely behavioral response, and we highlight the need for sector-wide harmonization of farm-level data to increase the potential of the directive to contribute to sustainable development of the Danish agrifood sector. Originality/value: This study is the first to analyze and discuss the wider sectoral implications of the CSRD for the agrifood sector. Through this, we deepen the understanding of institutional pressures of mandatory sustainability reporting directives and add to the small body of literature that analyses implications of sustainability reporting in the agrifood sector beyond its financial effects.

AB - Purpose: Focusing on food companies and farmers, this paper investigates implications of the Corporate Sustainability Reporting Directive (CSRD) for the Danish agrifood sector. Design/methodology/approach: We used an explorative approach, conducting semi-structured interviews with sustainability experts from the Danish agrifood sector and applying institutional theory to analyze the data, focusing on institutional pressures and anticipated behavioral responses. Findings: Our findings show multiple implications of the CSRD for the Danish agrifood sector through an interplay of institutional pressures that act beyond their coercive nature. Pressures are not only exerted on targeted companies but also indirectly on farmers in the value chain due to an increased data demand. The results suggest acquiescence as a most likely behavioral response, and we highlight the need for sector-wide harmonization of farm-level data to increase the potential of the directive to contribute to sustainable development of the Danish agrifood sector. Originality/value: This study is the first to analyze and discuss the wider sectoral implications of the CSRD for the agrifood sector. Through this, we deepen the understanding of institutional pressures of mandatory sustainability reporting directives and add to the small body of literature that analyses implications of sustainability reporting in the agrifood sector beyond its financial effects.

KW - Agrifood

KW - CSRD

KW - ESG

KW - Food value chain

KW - Mandatory non-financial disclosure

KW - Sustainability reporting and impact

KW - Sustainable development

UR - https://www.scopus.com/pages/publications/105002261160

U2 - 10.1108/BFJ-01-2024-0110

DO - 10.1108/BFJ-01-2024-0110

M3 - Journal article

AN - SCOPUS:105002261160

SN - 0007-070X

VL - 127

SP - 264

EP - 283

JO - British Food Journal

JF - British Food Journal

IS - 13

ER -