During the past months, much has happened in the sustainability reporting space. The exposure drafts for the ESRS have been published and even though not final, they present a direction of where the final reporting requirements might be heading. Still, uncertainty remains, for example regarding the scoping criteria and final date of application.
The unclarity around these issues poses challenges, yet also opens up the discussion to the why of reporting (and assurance). Regardless of whether companies have already published their first CSRD report, are in the midst of the DMA process, and/or making up their minds how to proceed, decisions need to be made on the roadmap, the desired end -state and priorities.
