Sustainability reporting is becoming an inescapable part of corporate responsibility, especially as regulations like the Corporate Sustainability Reporting Directive (CSRD) impose stringent requirements. At its core, CSRD mandates that companies conduct a Double Materiality Assessment (DMA) - a process to identify emissions and sustainability impacts that are material both internally (how sustainability issues affect the company) and externally (how the company affects society and the environment). For BDO’s Global Office, as we’ve rolled up our sleeves to implement DMA and establish robust reporting frameworks, we’ve learned that the road to sustainability reporting is filled with unexpected challenges.