You have recently performed a single or double materiality assessment and have a good understanding of all the sustainability topics that are material to your business.
Your company has a formal sustainability or ESG strategy in place that is embedded within the organization.
You are confident in the quality, timeliness and auditability of your current sustainability disclosures.
You are aware of the mandatory sustainability reporting regulations currently applicable to your industry, geography and scale.
You understand the pipeline of incoming mandatory regulation and when you will need to report against applicable regulation.