From Voluntary Disclosure to Mandatory Assurance The Evolution of Sustainability Reporting under the CSRD transition

The transition from voluntary sustainability reporting to mandatory assurance is analysed under the European Corporate Sustainability Reporting Directive (CSRD). Drawing on qualitative evidence from a focus group conducted in February 2024, this presentation shows preliminary results on how companies and assurance providers are adapting to the new regulatory environment. The findings highlight significant challenges related to methodological standardisation, professional competencies, internal control systems, and data management, particularly in the context of double materiality and value chain complexity.