For many companies, the changes to the CSRD scope brought a temporary sigh of relief. Organisations that had started preparing for CSRD suddenly found themselves outside the scope – at least for the time being.
But for companies in CSRD Wave 2, the time to prepare is now.
With the revised scope, organisations with more than 1,000 employees and more than €450 million in net annual turnover need to get ready for CSRD reporting. And while the reporting deadline may still seem far away, the work required to get there is substantial.
The companies that start early will have a clear advantage: they have time to build the right processes, improve their data and involve the right people before reporting becomes urgent.
Wave 1 has already shown what to expect
Companies in Wave 1 have already gone through the CSRD journey. From the double materiality assessment and ESG data collection to GHG calculations, Scope 3, assurance and the final report.
And one thing has become clear: CSRD is not simply a reporting exercise.
It requires organisations to bring together data, people, processes and systems that are often spread across the business.
Companies have encountered challenges such as:
- Fragmented ESG data across different departments and systems
- Unclear ownership of ESG data
- Difficulties collecting reliable Scope 3 data
- Time-consuming GHG calculations
- Too much focus on collecting data rather than collecting the right data
- Lack of alignment between Sustainability, Finance and IT
- Preparing data and processes for assurance
These lessons are valuable for Wave 2 companies. There is no reason to repeat the same mistakes.
Don’t wait until you have all the data
One of the biggest misconceptions is that companies need to have perfect ESG data before they can start.
In reality, waiting for perfect data can become one of the biggest delays in the entire CSRD process.
The better approach is to start by understanding where you are today.
What data do you already have? Where are the gaps? Who owns the different data points? Which processes need to be improved? And how can ESG data become part of your existing business processes rather than another manual exercise on top of them?
Starting early gives you the time to answer those questions properly.
CSRD is a cross-functional challenge
Another important lesson from Wave 1 is that CSRD cannot sit with the sustainability team alone.
Finance plays an important role in data quality, controls and assurance. IT can help create the infrastructure needed to collect, connect and manage ESG data. Procurement and operations hold important information for areas such as Scope 3.
That means preparation for Wave 2 should start with bringing the right people around the table.
The earlier this happens, the easier it becomes to establish clear responsibilities and build a reporting process that can actually work at scale.
You don’t have to figure it out yourself
The good news for Wave 2 companies is that they don’t have to start from scratch.
At Salacia Solutions, we work with organisations on their ESG data, calculations and reporting. We have seen first-hand where companies can lose time, budget and energy during their CSRD journey and where the process can be made significantly more efficient.
Our goal is not simply to help companies produce a CSRD report.
It is to help them build a reliable ESG data foundation that makes reporting more efficient, auditable and manageable and that can support better decision-making beyond compliance.
Learn from Wave 1 before starting Wave 2
The best way to prepare for Wave 2 is to learn from the companies that have already been through the process.
That’s why we’re hosting our online webinar:
CSRD Wave 2: 10 Lessons Learned from Wave 1
On 29 September 2026 from 11:00 – 11:45, we will share the ten most important lessons we’ve learned from working with Wave 1 companies.
You’ll discover:
- Where Wave 1 companies lost valuable time and resources
- How to make your CSRD preparation more efficient
- How to approach ESG data collection without waiting for perfect data
- How to involve Finance and IT effectively
- What to consider when it comes to GHG accounting and Scope 3
- What assurance teams will expect from your data and processes
- How to turn CSRD reporting into a stronger foundation for ESG management
If your organisation falls within Wave 2, now is the moment to start.
Don’t wait until the reporting deadline is approaching. Use the experience of Wave 1 to prepare smarter, avoid unnecessary work and build a solid foundation from the start.
👉 Join our webinar on 29 September and learn the 10 lessons Wave 1 companies wish they had known from the beginning.
