Avoid the cold start risk: A roadmap for first-time-right CSRD compliance for Wave 2

The most expensive ESRS report is the first one done in a hurry. That has been one of the clearest lessons from first-year CSRD compliance.

For Wave 2 companies with FY2027 compliance deadlines, starting late creates a “cold start” risk: compressed timelines, higher costs, internal resource strain, and avoidable audit issues.

Leading Wave 2 companies are treating FY2026 as a preparation year to build their CSRD roadmap and test and refine their reporting approach using the simplified ESRS.

What this webinar covers:

• Avoiding the cold start trap: Where companies typically fall behind and how to de-risk delivery across teams, data, and timelines
• Double materiality assessment (DMA): Key points in conducting a DMA using the simplified ESRS, or revising an existing DMA 
• Gap assessment and implementation roadmap: How to create a clear, phased plan based on what you already have in place
• Data management and audit-ready foundations: What “audit-ready” actually means in practice and how to build a data model and platform that supports it
• Reporting approach, including a FY2026 mock report: Why leading companies are producing a mock report one year early to test compliance, identify gaps, and align internal stakeholders
• Preparing for the audit process: What to expect from assurance and how to avoid late-stage surprises and costs