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PreprintCC BY 4.0Zenodo

Integrating strategic marketing and ESG compliance management for balanced enterprise development under CSRD regimes: a dynamic capabilities approach

  • Hanna Karpinska1
  • Viktoriya Gonchar2
  • Larysa Lazorenko3
  • Viktoriia Stadnik4
  • Serhii Savchenko5
  • Oleksandr Sydorov
5 affiliations
  1. 1State Organization "Institute of Market and Economic & Ecological Researches of the National Academy of Sciences of Ukraine"
  2. 2Kyiv National Economic University named after Vadym Hetman
  3. 3National Academy of Statistics, Accounting and Audit
  4. 4Odessa National Maritime University
  5. 5Private Higher Education Institution "Rauf Ablyazov East European University"
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Abstract

Grounded in Dynamic Capabilities Theory, this study investigates whether compliance management enables environmental, social, and governance (ESG) strategies to transcend symbolic greenwashing and deliver substantive ecological impacts aligned with UN SDGs 12 and 13 under the EU Corporate Sustainability Reporting Directive (CSRD) regime. Utilizing a two-way fixed-effects panel regression, this research analyzes an empirical sample of STOXX Europe 600 companies over the regulatory transition period (2022–2025). Data from LSEG and Bloomberg databases strictly measure non-financial environmental performance, specifically absolute greenhouse gas (GHG) Scopes 1, 2, and 3 emissions, and waste recycling ratios. The empirical analysis reveals that high-level compliance management significantly enhances corporate environmental strategy efficacy. Crucially, ESG dynamic capabilities (eco-design and resource reduction) fully mediate this relationship, transmuting rigid compliance frameworks into operational routines that yield absolute reductions in GHG emissions and improved waste recovery, thereby facilitating genuine ecological decoupling. Diverging from the financial focus of ESG literature, this study re-centers the narrative on "impact materiality." It establishes a novel framework proving that the ultimate value of corporate sustainability lies in verifiable ecological preservation, advancing the scholarship on sustainable development and CSRD compliance.

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Cite

BibTeXRIS
BibTeX
@misc{karpinska2026integrating,
  title = {{Integrating strategic marketing and ESG compliance management for balanced enterprise development under CSRD regimes: a dynamic capabilities approach}},
  author = {Hanna Karpinska and Viktoriya Gonchar and Larysa Lazorenko and Viktoriia Stadnik and Serhii Savchenko and Oleksandr Sydorov},
  howpublished = {Zenodo},
  year = {2026},
  month = oct,
  doi = {10.5281/zenodo.23669435},
  url = {https://zenodo.org/records/23669435},
  note = {CC BY 4.0},
}
RIS
TY  - UNPB
TI  - Integrating strategic marketing and ESG compliance management for balanced enterprise development under CSRD regimes: a dynamic capabilities approach
AU  - Hanna Karpinska
AU  - Viktoriya Gonchar
AU  - Larysa Lazorenko
AU  - Viktoriia Stadnik
AU  - Serhii Savchenko
AU  - Oleksandr Sydorov
PY  - 2026
DA  - 2026/10/26
PB  - Zenodo
DO  - 10.5281/zenodo.23669435
UR  - https://zenodo.org/records/23669435
AB  - Grounded in Dynamic Capabilities Theory, this study investigates whether compliance management enables environmental, social, and governance (ESG) strategies to transcend symbolic greenwashing and deliver substantive ecological impacts aligned with UN SDGs 12 and 13 under the EU Corporate Sustainability Reporting Directive (CSRD) regime. Utilizing a two-way fixed-effects panel regression, this research analyzes an empirical sample of STOXX Europe 600 companies over the regulatory transition period (2022–2025). Data from LSEG and Bloomberg databases strictly measure non-financial environmental performance, specifically absolute greenhouse gas (GHG) Scopes 1, 2, and 3 emissions, and waste recycling ratios. The empirical analysis reveals that high-level compliance management significantly enhances corporate environmental strategy efficacy. Crucially, ESG dynamic capabilities (eco-design and resource reduction) fully mediate this relationship, transmuting rigid compliance frameworks into operational routines that yield absolute reductions in GHG emissions and improved waste recovery, thereby facilitating genuine ecological decoupling. Diverging from the financial focus of ESG literature, this study re-centers the narrative on "impact materiality." It establishes a novel framework proving that the ultimate value of corporate sustainability lies in verifiable ecological preservation, advancing the scholarship on sustainable development and CSRD compliance.
ER  -