CSRD First Report — Materiality to Filing

Three-round CSRD program-management simulation: as Lucia Romero-Gallego, CSRD program manager at Petrolia, you have 89 days to file the firm first ESRS-aligned sustainability statement. Practice the double-materiality methodology (Adams, Schaltegger), the data-gap triage discipline (Mahoney, Hopwood/Unerman/Fries), the ESRS 2 narrative craft (Eccles & Krzus, EFRAG IG 3), and the senior-peer voice that says no to greenwashing first and yes to defensibility second.