ERM：2024年快速跟踪CSRDCompliance遵循的最佳实践和避免的陷阱报告（英文版）

Most companies are starting their implementation journey by first focusing on double materiality and then conducting a disclosure gap analysis, which is entirely logical as it then sets out the future data gathering and reporting roadmap. However, while it may seem obvious to start here, the journey from identifying “what to disclose” towards “CSRD & Taxonomy “reporting” is, however, often not fully understood. This represents a liability and compliance risk – we’re all too often seeing c