Reassess scope rather than reusing the original timetable
The Dutch source explains that the CSRD framework changed after its first introduction. The group position, transition rules and national implementation must be assessed before deciding whether, when and at what level reporting is required.
Separate statutory reporting from customer requests
A request from a bank, customer or parent company does not automatically make an entity subject to CSRD in its own right. Agree the information actually required and a proportionate way of providing it.
Define the data boundary and evidence
Energy and personnel figures need a clear period and organisational boundary. Identify estimates and missing coverage. Finance can apply reconciliations, source retention and review routines so each number can be traced and later changes explained.
Source and background: Corporate sustainability reporting.
This article is general in nature and does not replace advice tailored to your specific circumstances.
