Figure 2
A diagram shows the regulatory features of the CSRD as coercive institutional pressures, influencing the coupling between policies and practices in HRDD.The diagram illustrates C S R D design features shaped by coercive institutional pressures. At the centre is the degree of coupling, linking policies and practices. Policies include S 2 1 policies and S 2 5 targets. Practices include S 2 2 engagement with workers, S 2 3 remediation mechanisms, and S 2 4 actions taken and effectiveness. Arrows show that institutional pressures influence how closely policies align with practices.

Research framework, based on policy−practice coupling (Bromley and Powell, 2012) and neo-institutional theory (DiMaggio and Powell, 1983)

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