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

Niklas Witt,M. Thorsøe,M. Graversgaard

Published 2025 in British Food Journal

ABSTRACT

PurposeFocusing on food companies and farmers, this paper investigates implications of the Corporate Sustainability Reporting Directive (CSRD) for the Danish agrifood sector.Design/methodology/approachWe 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.FindingsOur 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/valueThis 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.

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