IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v17y2025i17p8029-d1743541.html

Data Requests in Value Chains: The Effects of Corporate Sustainability Reporting on SMEs in The Netherlands

Author

Listed:
  • Ludger Niemann

    (Centre of Expertise Digital Operations & Finance, The Hague University of Applied Sciences, Johanna Westerdijkplein 75, 2521 EN The Hague, The Netherlands
    Faculty of Technology, Policy and Management (TPM), Delft University of Technology, 2628 BX Delft, The Netherlands)

  • Sebastiaan Morssinkhof

    (Centre of Expertise Digital Operations & Finance, The Hague University of Applied Sciences, Johanna Westerdijkplein 75, 2521 EN The Hague, The Netherlands)

  • Martijn Jeroen van der Linden

    (Centre of Expertise Digital Operations & Finance, The Hague University of Applied Sciences, Johanna Westerdijkplein 75, 2521 EN The Hague, The Netherlands)

  • Karl de Vries

    (Centre of Expertise Digital Operations & Finance, The Hague University of Applied Sciences, Johanna Westerdijkplein 75, 2521 EN The Hague, The Netherlands)

Abstract

This study examines the effects of sustainability-related data requests—spurred by the EU Corporate Sustainability Reporting Directive (CSRD)—on small and medium-sized enterprises (SMEs) in the Netherlands. Using a representative survey of 431 SMEs and 48 qualitative interviews with SME representatives and business stakeholders, the research provides a comprehensive overview of their experiences in late 2024. A key finding is that most Dutch SMEs (72%) have not yet received sustainability data requests. However, SMEs embedded in international value chains report more frequent and complex data demands, particularly concerning environmental indicators like CO 2 emissions and material use. Ratings of perceived relevance reveal a disconnect between external data requests and SMEs’ internal priorities, with many SMEs prioritizing health and safety over climate metrics. While some SMEs see data requests as opportunities for improved sustainability performance and market positioning, many also experience challenges, including limited resources, fragmented IT systems, and regulatory uncertainty. The implementation of CSRD highlights the urgency of supporting SMEs in building data management capacities and standardized processes. The study recommends clearer communication of data relevance, targeted support measures, and further research into cross-national and longitudinal dynamics to foster an effective sustainability transition across value chains.

Suggested Citation

  • Ludger Niemann & Sebastiaan Morssinkhof & Martijn Jeroen van der Linden & Karl de Vries, 2025. "Data Requests in Value Chains: The Effects of Corporate Sustainability Reporting on SMEs in The Netherlands," Sustainability, MDPI, vol. 17(17), pages 1-18, September.
    • Handle: RePEc:gam:jsusta:v:17:y:2025:i:17:p:8029-:d:1743541
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/17/17/8029/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/17/17/8029/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Malewska, Kamila & Cyfert, Szymon & Chwiłkowska-Kubala, Anna & Mierzejewska, Katrzyna & Szumowski, Witold, 2024. "The missing link between digital transformation and business model innovation in energy SMEs: The role of digital organisational culture," Energy Policy, Elsevier, vol. 192(C).
    2. Adelaide Martins & Manuel Castelo Branco & Pedro Novo Melo & Carolina Machado, 2022. "Sustainability in Small and Medium-Sized Enterprises: A Systematic Literature Review and Future Research Agenda," Sustainability, MDPI, vol. 14(11), pages 1-26, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Morgan Alamandi, 2025. "Sustainable Innovation Management: Balancing Economic Growth and Environmental Responsibility," Sustainability, MDPI, vol. 17(10), pages 1-31, May.
    2. Yaru Li & Qifan Zhang, 2024. "Corporate Digital Transformation and the Internationalization of R&D," Sustainability, MDPI, vol. 16(21), pages 1-20, October.
    3. Marjan ENTEKHABI, 2025. "Towards the Sustainable Organization: Challenges and Barriers to Sustainability Integration," Journal of Emerging Trends in Marketing and Management, The Bucharest University of Economic Studies, vol. 1(2), pages 77-91, June.
    4. Aleksandra Figurek & Alkis Thrassou, 2023. "An Integrated Framework for Sustainable Development in Agri-Food SMEs," Sustainability, MDPI, vol. 15(12), pages 1-22, June.
    5. Koenigsmarck, Markus & Geissdoerfer, Martin, 2023. "Shifting the Focus to Measurement: A Review of Socially Responsible Investing and Sustainability Indicators," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 136617, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    6. Su-Yol Lee & Seho Jung, 2025. "Internal and External Drivers That Foster Sustainability—Integrated Innovation Management of Micro and SME Suppliers: A Focus on Corporate Entrepreneurship," Sustainability, MDPI, vol. 17(18), pages 1-18, September.
    7. Oscar López-Solís & Alberto Luzuriaga-Jaramillo & Mayra Bedoya-Jara & Joselito Naranjo-Santamaría & Omar Negrete-Costales & Lorena López-Naranjo & Ernesto Jara-Vásquez & Patricia Acosta-Vargas, 2025. "Determinants of Entrepreneurship in Ambato, Ecuador: Statistical Predictive and Component Modeling," Sustainability, MDPI, vol. 17(13), pages 1-24, June.
    8. Maryam Soleimani & Elahe Mollaei & Mojgan Hamidi Beinabaj & Aidin Salamzadeh, 2023. "Evaluating the Enablers of Green Entrepreneurship in Circular Economy: Organizational Enablers in Focus," Sustainability, MDPI, vol. 15(14), pages 1-22, July.
    9. Pablo Gomez‐Carrasco & Carlos Anguiano‐Santos & José Ríos‐Madrid & Melania Salazar‐Ordóñez, 2026. "Between Strategy and Survival? How Agri‐Food SMEs Navigate Voluntary Sustainability Disclosure," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(S2), pages 154-169, March.
    10. Liu, Bingbing, 2025. "How does digital transformation enhance enterprise technological innovation? Evidence from Chinese manufacturing listed companies," Technology in Society, Elsevier, vol. 82(C).
    11. Ralph Sonntag & Gerard J. Lewis & Andrzej Raszkowski, 2022. "The Importance of Implementing SDGs by Small and Medium Size Enterprises: Evidence from Germany and Poland," Sustainability, MDPI, vol. 14(24), pages 1-14, December.
    12. Hong Zhang & Weiwei Jiang & Jianbin Mu & Xirong Cheng, 2025. "Optimizing Supply Chain Financial Strategies Based on Data Elements in the China’s Retail Industry: Towards Sustainable Development," Sustainability, MDPI, vol. 17(5), pages 1-19, March.
    13. Supramono Supramono & Theresia Woro Damayanti & Dhian Adhitya, 2025. "Dynamic capabilities and financial behavior to accelerate MSME performance recovery and its impacts on business sustainability," Journal of Innovation and Entrepreneurship, Springer, vol. 14(1), pages 1-22, December.
    14. Ana León-Gómez & José Manuel Santos-Jaén & Mercedes Palacios-Manzano & Héctor Horacio Garza-Sánchez, 2025. "Unlocking sustainable competitive advantage: exploring the impact of technological innovations on performance in Mexican SMEs within the tourism sector," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(2), pages 3481-3511, February.
    15. Lu, Danning & Hui, Eddie Chi Man & Shen, Jianfu & Shi, Jianxun, 2024. "Digital industry agglomeration and urban innovation: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 1998-2025.
    16. Elias Appiah‐Kubi & Codruța Cornelia Dura & Dorina Niță & Imola Drigă & Ana Preda & Lia Alexandra Baltador, 2025. "The effect of digitalization on sustainability reporting: The role of sustainability competence, green knowledge integration, and stakeholder pressure," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 1133-1153, January.
    17. Markus Koenigsmarck & Martin Geissdoerfer, 2023. "Shifting the Focus to Measurement: A Review of Socially Responsible Investing and Sustainability Indicators," Sustainability, MDPI, vol. 15(2), pages 1-24, January.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:17:y:2025:i:17:p:8029-:d:1743541. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.