Wholesale sustainability: CSRD compliance for FOOX

Wholesale sustainability: CSRD compliance for FOOX

FOOX is a Dutch wholesaler operating as a nationwide total supplier across convenience retail shops, petrol station stores, sports club canteens, hospitality venues, and corporate markets. With seven distribution centres spread throughout the Netherlands, FOOX offers a comprehensive range of food and non-food products, from coffee, tea, and cocoa to cold drinks, snacks, confectionery, tobacco, cleaning supplies, office disposables, Christmas packages, and even vending machines. Established in 1985, the company has grown on the strength of its specialised service: every customer is supported by a dedicated representative and consistent delivery personnel, reflecting FOOX’s commitment to reliability and personal service.

Challenge

The introduction of the CSRD brought new, detailed European Sustainability Reporting Standards (ESRS) that required FOOX to produce a sustainability report. As a wholesale business with extensive logistics operations, FOOX needed to standardise data, close reporting gaps, and align internal teams to meet the EU’s demanding disclosure requirements. Preparing for its first CSRD-compliant report meant transforming sustainability practices into measurable, transparent, and audit-ready information.

Navigating New Standards: FOOX's CSRD Journey

We delivered a CSRD compliance project to help FOOX respond to stakeholder expectations and meet the new regulatory requirements.

Here's how we did it:

Step 1: Set up the CSRD team

Together with FOOX, we established a cross-functional CSRD team to coordinate all reporting activities. Representatives from key departments took responsibility for data collection, internal communication, and quality control. 

Step 2:  Double Materiality Assessment

We conducted a DMA to identify FOOX’s most relevant environmental, social, and governance (ESG) topics. This process evaluated how FOOX’s operations impact people and the environment and how sustainability issues affect the company. The result was a clear view of the most important topics to FOOX’s long-term success and stakeholder expectations.

Step 3: Gap analysis

We reviewed existing data, processes, and documentation against ESRS disclosure requirements. The analysis pinpointed where improvements were needed and helped set clear priorities for moving forward.

Step 4: CSRD reporting roadmap

Building on the gap analysis, we created a roadmap to guide FOOX through implementation. It defined specific actions, assigned responsibilities, and set timelines to close data gaps, integrate sustainability metrics into existing systems, and prepare for third-party assurance. This roadmap gives FOOX a practical structure for future CSRD reporting cycles.

Results

The CSRD project brought FOOX stronger internal alignment, consistent data, and a solid foundation for transparent sustainability reporting. With a clear roadmap and structured processes in place, FOOX is well prepared for CSRD compliance and future audits. Beyond meeting EU requirements, this work reinforces FOOX’s position as a responsible and forward-looking wholesale supplier in the Dutch distribution market.