While Wave 1 companies are now gearing up for their second report under evolving ESRS guidance, Wave 2 organizations have continued to face a critical challenge: how to begin the process without overbuilding too soon or getting the foundation wrong.

On-Demand Webinar: CSRD for Wave 1 & 2 Companies

We recently hosted Alicia Dery and Deeksha Rao Sahib from Novisto, alongside Gemma Sanchez Danes from EFRAG, for a 45-minute deep dive into how both Wave 1 and Wave 2 companies can navigate CSRD requirements amid ongoing regulatory uncertainty.

Take a look at our Q&A document that covers all asked and answered questions from the audience during the webinar.

What We Covered

In this session, our experts explored the practical realities of the current reporting landscape, helping attendees gain clarity on:

Watch the recording

Wave 1

How Wave 1 companies can approach their second CSRD report using updated standards

Wave 2

Where flexibility exists today for Wave 2 companies still determining how to begin

Compliance momentum

How to maintain compliance momentum during periods of regulatory change

Regulatory readiness

How regulators are likely to assess readiness during transition periods

"The ESRS give companies the structure to talk about their sustainability journey, but the story and metrics are still theirs. It’s about owning your data and explaining it in your own words"
Gemma Sanchez DanesTechnical Director, Leadership Team, EFRAG