Sport and Sustainability Reporting: Assessing the Readiness of Sports Clubs in the Balkans

Abstract

This study investigated the readiness of non-football sports clubs in the Balkans to adopt sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD), addressing a gap in a sector with limited regulatory alignment. Unlike previous corporatefocused CSR research, it assessed how financial capacity, digitalisation, managerial education and experience, administrative complexity, and external collaborations influenced adoption. An Ordered Logit Model was applied to data from 163 sports clubs across eight Balkan countries. Results showed that financial resources, digitalisation, and external partnerships supported CSRD compliance, while administrative complexity had no significant effect. Professional clubs showed greater CSRD awareness, but club type did not affect resource levels or training. The findings emphasised the need for sector-specific regulation and identified funding, digital tools, and collaboration as key drivers of sustainability adoption, offering practical guidance for policymakers and sports organisations.

Keywords

• sustainability reporting
• csrd compliance
• sports clubs
• ordered logit model