General information on the interviewees
| Interview categories | Expertise profile | Industries | Report under NFRD |
|---|---|---|---|
| Purposive samples were applied | |||
From 2024; All large companies already covered by the NFRD that meet at least two of the following requirements:
| Head of sustainability manager | Automotive | Yes |
| Global sustainability reporting manager | Manufacturing (chemical) | Yes | |
| ESG and climate change expert | Health | Yes | |
| Sustainability manager | Automotive | Yes | |
From 2025; All large companies that meet at least two of the following three requirements:
| Sustainability manager | Service | Yes (voluntary) |
| ESG manager | Automotive | No | |
| Global sustainability manager | Transport | No | |
| Sustainability manager | Manufacturing | Yes (voluntary) | |
From 2026; Small- and medium-sized enterprises (SMEs) that meet at least two of the following requirements:
| Junior sustainability manager | IT services | No |
| Department head/sustainability manager | Transport | No | |
| Sustainability/ESG manager | IT services | No | |
| Sustainability manager | Electronic | No | |
| Consultants × (3) | 14+ years (senior consultant) | Consulting firm | |
| 11+ years (senior consultant) | Consulting firm | ||
| 7+ years (senior consultant) | Consulting firm | ||
| Researchers × (2) | 16+ years (advisor/professor) | University researcher | |
| 5+ years (professor) | University researcher | ||
| Third-party assurance × (3) | 20+ years (legal/auditing advisor) | Audit/accounting/consulting/legal | |
| 12+ years (nonfinancial auditing) | Audit/accounting/consulting/legal | ||
| 4+ years (legal/auditing advisor) | Audit/accounting/consulting/legal | ||
| Total participants | 20 persons | ||
| Interview categories | Expertise profile | Industries | Report under |
|---|---|---|---|
| From 2024; All large companies already covered by the 500 or more employees 40M in net turnover 20M in assets | Head of sustainability manager | Automotive | Yes |
| Global sustainability reporting manager | Manufacturing (chemical) | Yes | |
| Health | Yes | ||
| Sustainability manager | Automotive | Yes | |
| From 2025; All large companies that meet at least two of the following three requirements: 250 or more employees 40M in net turnover 20M in assets | Sustainability manager | Service | Yes (voluntary) |
| Automotive | No | ||
| Global sustainability manager | Transport | No | |
| Sustainability manager | Manufacturing | Yes (voluntary) | |
| From 2026; Small- and medium-sized enterprises (SMEs) that meet at least two of the following requirements: more than 10 employees more than 700,000 net turnover more than 350,000 in assets | Junior sustainability manager | No | |
| Department head/sustainability manager | Transport | No | |
| Sustainability/ESG manager | No | ||
| Sustainability manager | Electronic | No | |
| Consultants × (3) | 14+ years (senior consultant) | Consulting firm | |
| 11+ years (senior consultant) | Consulting firm | ||
| 7+ years (senior consultant) | Consulting firm | ||
| Researchers × (2) | 16+ years (advisor/professor) | University researcher | |
| 5+ years (professor) | University researcher | ||
| Third-party assurance × (3) | 20+ years (legal/auditing advisor) | Audit/accounting/consulting/legal | |
| 12+ years (nonfinancial auditing) | Audit/accounting/consulting/legal | ||
| 4+ years (legal/auditing advisor) | Audit/accounting/consulting/legal | ||
| Total participants | |||
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