Resource-constrained and policy-driven CSRD compliance

Sammanfattning

Against the backdrop of the European Union's Corporate Sustainability Reporting Directive (CSRD), this study focuses on the compliance practices of medium-sized automakers in China and Europe under resource constraints and differences in technological capabilities. Through a multi-case comparative analysis of six mid-sized automakers in Europe and Chin, the study systematically explores the differences in their strategies in integrating CSRD reporting requirements with existing monitoring systems by combining their sustainability reports, interviews at industry forums, and third-party audit data. The study finds that mid-sized automakers generally face the core contradiction of “high transparency demand and low technical resources”, but their response paths are significantly differentiated by regional policy environment and technology ecology: European companies achieve data transparency through the integration of blockchain, Internet of Things (IoT) and Artificial Intelligence (AI) across the entire chain, while Chinese companies rely on local breakthroughs through policy synergies. For the first time, the study proposes an “adaptive technology stack” model, emphasizing the combination of modular tools and collaborative compliance, which provides an actionable framework for medium-sized enterprises with limited resources. Cross-regional comparisons further reveal the deeper impacts of policy design: the European carbon pricing mechanism (~€90/ton CO₂) drives technology cost-sharing, while policy uncertainties in China's “dual-carbon target” exacerbate implementation lags. This study fills a systematic gap in the existing literature on the sustainable practices of medium-sized enterprises (MSPs) and expands the explanatory boundaries of socio-technical transition theories through the “resource-technology-policy” ternary interaction framework. At the practical level, the study suggests tiered regulation and precise incentives for policymakers, and provides pathways for industry collaboration, which will help the global automotive industry to achieve sustainable transformation with efficiency and equity.