Whitepaper
Ten Lessons from CSRD Wave 1 for Wave 2
Wave 1 companies have already made the mistakes Wave 2 companies don’t need to repeat. From double materiality assessments and data collection to GHG calculations and assurance, they learned, often the hard way, where a CSRD project quietly loses time, budget and energy.
With Omnibus I concluded and the revised ESRS formally adopted, the rules for Wave 2 are now settled. First reports covering FY2027 are due in 2028, which makes FY2026 a valuable preparation year and a chance to run a full dry run on the new standard.
Most of Wave 1’s cost and friction came not from technical complexity but from decisions deferred. Explore our new whitepaper and learn how to make those decisions deliberately, and early.
Download the full whitepaper
Our latest whitepaper distils first-hand Wave 1 experience into ten practical lessons for CSOs, CFOs, finance leaders, IT leaders and CSRD reporting professionals preparing for Wave 2.
You will learn:
- why a smart, focused double materiality assessment saves time and cost across the entire reporting cycle
- how to collect ESG data with a clear destination, instead of collecting everything and deciding later
- how to bring sustainability, finance and IT to the table as one team
- how to set up a GHG structure and audit trail that holds up under assurance
- how to turn your first report into action plans with named owners and a shorter measurement cycle
Every lesson includes practical actions and a note on what changes under ESRS 2026.
This whitepaper offers a pragmatic path from a one-off compliance exercise to lasting, reusable ESG infrastructure.
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