Maturity of Environmental and Social Impact Governance in Dutch Businesses

This technical report presents findings from a study conducted by the Impact Economy Foundation, Potloc, and Roland Berger, which surveyed 77 large companies in the Netherlands to assess their maturity in environmental and social impact governance. The study evaluates companies based on four governance factors: Transparency, Integration into decision-making, Resource allocation, and Constructive Advocacy (TIRA) related to the Corporate Sustainability Reporting Directive (CSRD). The report reveals that while companies are generally transparent in reporting their ESG outputs, there is a significant gap in quantifying actual impacts. The integration of ESG considerations into decision-making remains limited, with only a minority of companies incorporating external costs into their strategies. Additionally, resource allocation for sustainability initiatives varies, with many companies relying on external expertise. The report also highlights advocacy efforts, noting that only a small percentage actively engage in policy advocacy. Overall, the findings aim to inform and inspire businesses as they adapt to regulatory demands and societal expectations.