Note
CSRD readiness is not only about producing a report. If you don’t clarify what is material, which boundaries apply, and what evidence will support decisions, the process becomes unmanageable.
A strong starting frame: - Clarify scope and expectations (ESRS, stakeholders, boundaries) - Treat double materiality as a decision logic—not a checklist - Design data ownership and evidence flow early
The common failure mode is running analysis and data/documentation as separate tracks. ANKA’s approach ties materiality logic to a workable data structure and delivery model.