The Ultimate Guide to Double Materiality
Learn best practices with this e-book.
Double materiality is the cornerstone of CSRD
Implemented in January 2023, the Corporate Sustainability Reporting Directive (CSRD) is attracting attention as deadlines for reporting loom.
- First CSRD reports will be due in 2025 based on the company's 2024 fiscal year environmental performance
- Double materiality is mandatory for CSRD
- Your double materiality assessment needs to be independently reviewed by auditors
Double materiality ensures that companies focus on the sustainability issues that have a material impact on their financial performance and are most relevant to their stakeholders.
By considering both financial and impact materiality, companies disclose a more complete picture of their performance and help all stakeholders make informed decisions.
This provides the insights required to inform strategy development, ensure strong governance and enable greater transparency in reporting.
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