Case study

How do you help entrepreneurs navigate the maze of new sustainability regulations?

An increasing number of companies must report on their impact on people and the environment. The Ministry of Economic Affairs therefore asked Patroon to develop a practical guide: the ESRS Navigator. This guides entrepreneurs step by step through the new European reporting obligations.

From Theory to Practice

To make the complex theory concrete, we created FreshFood B.V.: a fictional Dutch family business that produces ready-made meals. Through FreshFood, we show what sustainability reporting looks like in practice. What do you need to report about your CO₂ emissions? How do you map your water consumption? What do you write about working conditions in your supply chain?

In the Navigator, users can constantly switch between theory and practice. For each topic, you first see the theory, and immediately after that how FreshFood has approached this. This makes it immediately clear how to apply the rules. We deliberately chose a medium-sized production company, as many of the first reporting companies will recognize themselves in this. FreshFood struggles with the same challenges as they do: from mapping CO₂ emissions in the supply chain to reporting on working conditions for seasonal workers.

This example has another advantage: it shows that sustainability reporting is not just about large multinationals, but also about ordinary Dutch companies that are taking steps towards sustainability one step at a time.

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With the ESRS Navigator, we have made complex European regulations accessible to Dutch entrepreneurs. A great example of how the government concretely supports businesses in the transition to sustainable operations.
Margje de Mik

Project Leader Ministry of Economic Affairs

This was a fantastic project where everything came together for us: complex subject matter, a topic close to our hearts, and a fantastic team to work with.
Savannah Koomen

Legal design lead

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Savannah Koomen - Lawyer + designer

Savannah Koomen

Lawyer + designer