CSRD Wave 2 Readiness: 5 Things to Have in Place Before 1 January 2027
Your first CSRD report isn’t due until 2028, but it covers 2027, so the data behind it starts on 1 January. That leaves around two months to get your materiality assessment, data list, collection process, supplier approach and assurance plan ready. Leave one gap, and you’ll be rebuilding a full year of data at year-end, which is exactly what auditors look at.
This checklist breaks Wave 2 readiness into five clear steps, each showing what to set up now and what your auditor will ask to see in 2028. It reflects the revised ESRS, which enter into force on 10 November, and the new limits on what you can ask suppliers for.
What’s Inside the CSRD Wave 2 Readiness Checklist
- A step-by-step plan for the next two months, from refreshing your materiality assessment to automating data collection before the reporting year begins
- An auditor’s-eye view of every step, so you know what evidence you’ll need to show when your first report is reviewed
- A six-question self-check that shows where you’re ready and which gaps to close before 1 January