Implications of Corporate Sustainability Reporting Directive (CSRD) to company network collaboration

This paper highlights the role of understanding and reporting greenhouse gas (GHG) emissions in multi-sector collaboration with numerous suppliers operating within the ecosystem. The paper explores a European cruise shipbuilding network in the context of sustainable development (SD), specifically from the environmental sustainability point of view, and the evolving regulatory landscape shaped by the Corporate Sustainability Reporting Directive (CSRD). The shipbuilding industry, characterized by its complex, multi-tiered supplier networks, faces particular challenges in addressing the CSRD requirements—especially regarding Scope 3 GHG emissions. Drawing on a mixed-methods study incorporating social network analysis (SNA) and qualitative insights, we examine the extent and quality of interorganizational collaboration within the case network of shipbuilding companies.

The findings highlight limited readiness within the shipbuilding network for Scope 3 emissions reporting under the CSRD. This regulatory shift introduces substantial demands on supply chain transparency and sustainability collaboration. While the directive does not mandate inter-organizational cooperation, accurate Scope 3 data collection necessitates coordinated efforts across organizational boundaries. Given the complexity of global supplier networks, early action and shared practices are critical to easing future reporting burdens. Strengthening collaboration within the value chain can support operational changes, improve climate risk management, and enable the development of automated, trust-based information flows aligned with the sustainability goals.

Our results show a loosely connected company network structure, where sustainability-related cooperation remains fragmented despite the lead company’s pivotal role in initiating operational sustainability efforts. While the existing social structure provides a basis for knowledge exchange, it falls short in supporting cohesive, interorganizational practices necessary for systemic sustainability transformation. The lack of robust inter-firm engagement limits the network’s ability to collectively respond to the reporting obligations and leverage innovation for sustainability advancement.

We argue that a shift towards a more orchestrated and futures-focused collaboration model is essential. Strengthening relational ties, building joint capabilities, and fostering transparency and mutual commitment can position the network to both comply with the emerging sustainability frameworks and catalyze long-term value co-creation. Ultimately, we propose that collaborative sustainability development—underpinned by strategic foresight,

inclusive dialogue, and capability building—can serve as a foundation for business renewal in project-based industrial ecosystems like shipbuilding