Introducing mandatory sustainability standards – what happens when a well-established reporting practice is replaced?

The CSR-directive was introduced by the EU in 2024 and puts pressure on an increasing number of companies to report the impact of their social and environmental activities. Against this background, the project explores what happens when the mandatory CSR-directive replaces an existing, well-established and voluntary reporting practice. How is the directive received, interpreted and applied by companies? Three mining companies were selected in a multiple case study. Mining companies are subject to heavy regulations, strong pressure from the surrounding community, and have a long history of reporting sustainability issues. The project is expected to contribute theoretically and practically to the debate on whether regulation leads to better sustainability reports and increased responsibility. Participating researchers are Monika Kurkkio and Amanda Curry.