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What the first CSRD reports teach us about preparation

The first reports show that double materiality, value-chain data and consistent presentation require substantial preparation by management and administrative teams.

Employees check a delivery and the corresponding materials data.
AI-generated illustrative photograph.

Use early experience without assuming identical scope

The first sustainability reports show the effort needed for definitions, collection and coordination. These lessons remain useful, but they do not establish that every company must produce the same report. Assess the current obligation first.

Assign source owners and explain estimates

Facilities, HR and procurement may own different data. Agree who maintains the source and who checks calculations. Correct errors at source, and distinguish performance changes from changed boundaries or improved methods.

Run a trial collection with the real process

A trial using the intended sources and responsible staff reveals missing data before final drafting. Record gaps and owners for follow-up. Financial closing routines such as version control and reconciliations can help, but the evidence required must fit the information being reported.

Source and background: De duurzaamheidsprioriteiten van AEX-bedrijven.

This article is general in nature and does not replace advice tailored to your specific circumstances.

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