This paper aims to examine whether, as suggested in the literature, a structural disconnect exists between the Corporate Sustainability Reporting Directive (CSRD) and cooperatives, creating non-congruent external pressures that undermine their identity, or whether, instead, the framework can function as a meaningful accountability tool that enables cooperatives to disclose their values within sustainability reporting.
The Fuzzy Delphi Method was used to identify equivalent ESRS to those found in literature, with the aim of capturing the differential value of cooperatives. A panel of 23 experts evaluated 133 indicators in four iterative rounds, and the results were analysed using fuzzy logic.
Forty-eight ESRS indicators reflected cooperative distinctiveness, while 15 expert-proposed indicators lay outside the ESRS scope. This reveals that the CSRD acts as a coercive, non-congruent institutional pressure on cooperatives.
The findings suggest that sustainability reporting frameworks for cooperatives should incorporate specific dimensions to effectively capture their identity and serve as accountability tools. Striking the right balance between adopting a standardised framework and allowing for contextual flexibility is crucial to preserving their identity.
Recognising cooperative role is crucial for preserving organisational diversity and supporting inclusive, democratic and socially responsible economic models.
This study shifts the focus from how organisations report to the design of the CSRD, exploring the structural misalignment between the framework and cooperatives. Rather than analysing behavioural patterns, it draws conclusions by examining the pressure inherent in the standard itself.
