In the months leading up to this webinar, much happened in the sustainability reporting space. The exposure drafts for the ESRS were published and, although not final, they presented a direction of where the final reporting requirements might be heading. Uncertainty remained, for example regarding the scoping criteria and final date of application.
The unclarity around these issues posed challenges, yet also opened up the discussion on the purpose of reporting and assurance. Regardless of whether companies had already published their first CSRD report, were in the midst of the DMA process, or were still determining how to proceed, decisions needed to be made on the roadmap, the desired end-state and priorities.