Award ceremony. Best sustainable product of the year. 2025–2026.

Miranda Haak is interviewed by Ronnie Overgoor.

Sustainability remains a guiding principle — even as regulation evolves

During the presentation of the Best Sustainable Product of the Year 2025–2026, Miranda Haak, founder and owner of Dufinco, once again had the honour of announcing the winners. The competition, organised by Q&A Insights and Consumer Contest Company, shows that sustainability is playing an increasingly important role in consumer behaviour and in the strategic choices of companies.

This year's winners are:

• Sustainable fashion: Undiemeister boxershorts

• Sustainable food: Sabor Verde – Perfect avocado

These winners demonstrate that sustainability is becoming increasingly important to consumers, businesses, and their financiers.

Sustainability continues through multiple channels

In her explanation, Miranda reflected on the current tensions surrounding sustainability. Despite declining political attention to sustainability and adjustments to the scope of regulations such as the CSRD, sustainability remains as relevant as ever.

This is happening not only through legislation, but also through various other channels. One such channel is the value chain, where large companies pass on their sustainability obligations to suppliers through contractual agreements. Additionally, the investor perspective is playing an increasingly important role. Investors want insight into risks, including sustainability risks such as climate, environmental and transition risks. If these risks are not transparent enough, or if they are considered too great, this can lead to higher financing costs, stricter investment conditions, or even an investment being rejected.

Double materiality in practice: risk and impact

Given the prominent role of sustainability in supply chains and investment decisions, companies must explicitly consider financial risks, as well as their impact on people and the environment. Miranda illustrated this with a concrete example that people could recognise.

Financial materiality (outside-in): imagine a factory located in a flood zone. Investors and the company itself must be aware that flooding could lead to production stoppages, loss of value, and even stranded assets. This would directly affect the company's continuity and financial position.

Impact materiality (inside-out): At the same time, it is important to understand the environmental impact of that same factory. Flooding can have negative effects on people and the environment, such as soil and water pollution, or damage to surrounding ecosystems. This impact is separate from the financial consequences for the company itself.

Connection between impact and risk

This impact can then have repercussions for the company, for example in the form of liability claims, reputational damage, or permit restrictions. It is precisely this interaction that underlines the importance of the principle of double materiality, providing insight into the financial risks for the company and its financiers, as well as the company's impact on people and the environment.

From principle to practice: Sabor Verde (Sustainable Food)

The winner of the Sustainable Food category embodies this principle in practice: Sabor Verde.

Although the avocado is a global symbol of healthy eating, its cultivation requires a lot of water. Traditionally, this takes place in regions where water is scarce and irrigation is necessary. This can negatively impact local ecosystems, for instance by depleting water resources and putting pressure on biodiversity.

Water-intensive cultivation in dry areas also poses financial risks to producers and consumers. Increasing drought can reduce the availability of avocados, affecting the continuity of production and supply.

Sabor Verde has therefore chosen to source its avocados from Michoacán in Mexico, a region with high natural rainfall. The avocados are grown using 100% rainwater, eliminating the need for irrigation. This reduces the pressure on local water resources and limits the risk of production being affected by increasing drought in the future.

What does this mean for other companies?

The examples demonstrate that sustainability choices have a direct impact on risk management, supply security and long-term value creation. This means that companies must not only respond to external demands, but also determine their own approach to sustainability. This demonstrates how sustainable choices contribute to reducing impact as well as managing risk, ensuring supply security and creating long-term value.

This strategic consideration raises the following specific questions:

• Can I meet the sustainability requirements that customers impose contractually?

• What investments are needed to do so, and are they proportionate?

• Can I provide the requested data, and at what cost?

A clear course of action is required. Companies must determine:

• What their mission and vision on sustainability is.

• Which material themes are relevant to them.

• What they can and want to realistically achieve.

With this information, discussions with customers, suppliers and financiers can be conducted in a substantive and balanced manner.

Knowledge remains essential — even without a direct obligation

Miranda emphasised that companies that do not fall directly under the CSRD must still understand what this legislation entails. Large companies are required to report on their value chains and therefore actively involve their suppliers in their sustainability reporting.

The European Commission has indicated that large companies should take into account the VSME standard when requesting sustainability information from small and medium-sized enterprises. As a result, large companies increasingly use the VSME as a reference point, ensuring that supplier information aligns with their own CSRD reporting. For SMEs, application of the VSME is voluntary, but practical and strategic: it enables them to report in a structured and recognisable way towards larger customers.

In addition, it remains important to be aware of other relevant regulations, such as the EU Deforestation Regulation (EUDR) and the Single-Use Plastics Directive (SUP), in order to be prepared for future requirements.

Implementation: structured and in control

Miranda finally emphasised the importance of a structured approach. In practice, she has observed that legislation is often either not read properly or misinterpreted. This results in ineffective measures and inefficient investments.

An effective approach requires:

1. a correct interpretation of legislation and regulations;

2. a clear analysis of existing processes and gaps;

3. targeted implementation;

4. structural monitoring and adjustment.

Only with this coherent approach can management maintain control over risks, choices and investments, and integrate sustainability into business operations effectively.

Would you like to maintain control of risks, impact and chain requirements, and translate this into practical implementation?

Dufinco can help: from complex chain requirements to concrete agreements, risk management and sustainable value creation.

Email us at info@dufinco.nl or miranda.haak@dufinco.nl

Call us on +31 6 512 47 217