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Sport and Sustainability Reporting: Assessing the Readiness of Sports Clubs in the Balkans

Author

Listed:
  • Dumitru Rares Ciocoi-Pop

    (Babes-Bolyai University of Cluj Napoca, Romania)

  • Iuliana Boros-Balint

    (Babes-Bolyai University of Cluj Napoca, Romania)

  • Marius Alin Baciu

    (Babes-Bolyai University of Cluj Napoca, Romania)

Abstract

This study investigated the readiness of non-football sports clubs in the Balkans to adopt sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD), addressing a gap in a sector with limited regulatory alignment. Unlike previous corporate-focused CSR research, it assessed how financial capacity, digitalisation, managerial education and experience, administrative complexity, and external collaborations influenced adoption. An Ordered Logit Model was applied to data from 163 sports clubs across eight Balkan countries. Results showed that financial resources, digitalisation, and external partnerships supported CSRD compliance, while administrative complexity had no significant effect. Professional clubs showed greater CSRD awareness, but club type did not affect resource levels or training. The findings emphasised the need for sector-specific regulation and identified funding, digital tools, and collaboration as key drivers of sustainability adoption, offering practical guidance for policymakers and sports organisations.

Suggested Citation

  • Dumitru Rares Ciocoi-Pop & Iuliana Boros-Balint & Marius Alin Baciu, 2025. "Sport and Sustainability Reporting: Assessing the Readiness of Sports Clubs in the Balkans," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(70), pages 921-921, August.
    • Handle: RePEc:aes:amfeco:v:27:y:2025:i:70:p:921
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    JEL classification:

    • C25 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions; Probabilities
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism

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