EXECUTIVE INSIGHT

The average number expected for CSRD

NetApp ’ s new global headquarters in San Jose ,

California

The impact of , for example , CSRD on the operations of a business requires thinking about how to now integrate something that was never part of the ERP process and build that muscle . One of the things that ’ s mind-blowing to me is that the average number of data points in a voluntary sustainability report can be anything from 200 to 300 . When we look at CSRD , the expectation is that there can be more than 1,000 data points , and if those are material they all have to be audit ready . So the scale from an operational perspective is significant .

That ’ s number one with respect to how the CSO role is changing in my view .

I think the second piece is that there ’ s a lot of discussion in the space around whether regulation is going to take the focus off innovation for CSOs . But this is the decade of action . So for many of us , it ’ s about putting pedal to the metal on accelerating sustainability innovation in our organisations and helping connect that value proposition around sustainability to our customer ’ s needs .

The third thing that is really shifting our roles has to do with resilience . And perhaps now , more than ever , I think we are all recognising that future proofing our businesses is no longer this 10-year vision . It ’ s actually now . sustainabilitymag . com 137