6.3 Steps for Complying with the Relevant Requirements
To manage the different requirements and the varying timelines in a structured manner, companies should first identify which of the above regulatory requirements apply to them due to their geographical scope and what potential gaps there are compared to their current disclosure obligations (regulatory gap analysis). Next, they should perform a materiality analysis, assess their data management approach, and establish a robust reporting framework. In a final step, companies should develop the reporting structure, write the report, and obtain external assurance. It is common to report on all sustainability matters in one sustainability report, or to cover all matters in an integrated report.