Concepts & How ToJune 9, 2023by Sebastian Dürr
Insights
Read about the latest insights on ESG in our blog section.
Concepts & How ToAugust 2, 2022by Sebastian Dürr
From 0 to Double – How to conduct a Double Materiality Assessment
From Zero to Double Materiality – How to conduct a Double Materiality Assessment in 7+1 steps? We have already covered the concept of double materiality in several blog posts (see here, here and here). However, doing so has led to the question of how to conduct a double materiality assessment. In this final instalment of...
Concepts & How ToJune 8, 2022by Sebastian Dürr
The concept of “Double Materiality” in sustainability reporting
“Double Materiality” – What does “double materiality” mean for sustainability reporting? The concept of “double materiality” is a central element of future corporate sustainability reporting in the European Union. The Corporate Sustainability Reporting Directive (CSRD) will replace the current Non-Financial Reporting Directive (NFRD) in Europe. As per the mandate of the CSRD, sustainability reporting is...
First insights: The future European Sustainability Reporting Standard (ESRS) and the Corporate Sustainability Reporting Directive (CSRD) With the introduction of the Corporate Sustainability Reporting Directive (CSRD), uniform disclosure requirements will apply to those companies in the European Union that fall under the regulations of this directive. The CSRD will replace the previously applicable Non-Financial Reporting...
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