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 CO2 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.
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