Overcoming challenges in CSRD implementation : A case study

Prior research on Corporate Sustainability Reporting Directive (CSRD) has primarily focused on compliance and the quality of reports, leaving a gap in understanding how organizations achieve compliance. Specifically, the challenges employees face when translating requirements into practice, how these challenges affect the implementation process, and what actions are taken to mitigate them. This qualitative case study explores how employees at different levels within Europe Line have navigated the CSRD implementation. The contextual analysis identified several challenges: the complexity of the directive, lack of role models, overreliance on consultants, changes in the directive, late formation of the project team, internal resistance, and difficulties in gathering scope 3 data. Despite these barriers, the team succeeded in completing the report on time and with good results, although at the cost of significant workload and stress. They adapted by using trial and error, ongoing dialogue, and interpretation, illustrating how organizations respond to external pressure through sensemaking, loose coupling, and translation. This study shows that meaningful change requires early internal involvement, clear leadership, cross-functional collaboration, and internal capacity building. Its contribution to the literature lies in providing theoretical insights into the dynamic and complex implementation process, while the practical insights offer insights on challenges and mitigations when implementing CSRD.