罗兰贝格&Potloc：2024年荷兰企业环境与社会影响治理成熟度研究报告（英文版）

To assess the extent to which Dutch businesses are organized to create natural, social and human value alongside financial value, the Impact Economy Foundation, Potloc, and Roland Berger surveyed 77 large companies operating in the Netherlands. These companies evaluated their impact maturity across four governance factors: Transparency, Integration into decision-making, Resource allocation, and constructive Advocacy (TIRA) for each Corporate Sustainability Reporting Directive (CSRD) topic.