在企业财务和非财务报告领域,"双重实质性"(Double Materiality)已成为一个关键概念。它不仅在财务报表中有着广泛的应用,同时也在环境、社会和治理(ESG)报告中发挥着重要作用。双重实质性要求企业在信息披露时考虑两个层面的实质性:一是财务实质性,二是环境与社会实质性。 https://www.anevis-solutions.com/2020/es...
CSRD采用的是double materiality(materiality可以理解为,认为什么东西是非常重要的那个标准)。所谓double materiality就是既看企业对环境、对人的影响,也看外部环境、事件等对企业的影响。关于materiality,我会在之后介绍ESG Assurance的文章中具体介绍。 客户之所以非常想了解CSRD,是因为CSRD规定,所有披露的可持续发展的信息,...
Double materiality assessment To navigate the CSRD and ESRS successfully, the double materiality principle must be applied. Double materiality means evaluating not only the sustainability matters that may trigger financial effects – both positive or negative – on the business (financial mate...
企業必須基於雙重重大性(Double Materiality)作為永續資訊揭露的基礎:雙重重大性具有兩個維度「影響力重大性(Impact Materiality)」和「財務重大性(Financial Materiality)」。 企業的永續報告必須進行第三方驗證:CSRD法案也規範永續報告進行確信,要求企業於2026年10月前的報告採用有限確信,2028年10月前的報告採用合理確信。
This standard is the only one not subject to double materiality, so even companies that say it isn’t material will have to explain how and why they came to that conclusion. E1 encompasses greenhouse gas (GHG) emissions — including scope 3. Under this standard, companies will also need to...
In addition, casting a wide net of stakeholder engagement is also recommended for conducting a double-materiality assessment — particularly as this engagement can help compliance team members compile this shortlist of material matters, their relative importance from both a financial and impact perspectiv...
4.NFRD对重要性提供的指南不够明确和具体,大部分企业编制非财务报告时对“双重重要性”(Double Materiality)缺乏应有的了解,非财务报告既不能准确反映环境因素(如气候变化)和社会因素(如员工权利和消费者保护)对企业价值创造的影响,也不能准确反映企业经营活动对环境和社会的影响。
ESG double materiality assessment Measure Carbon program ESG key performance indicators and methods Leading ESG data collection software CSRD ACCELERATOR Beneficial to companies that understand what is needed to align with CSRD but require solutions to support specific CSRD topics. ...
A key aspect is that the CSRD will require companies to adopt a double materiality perspective which considers both financial and impact perspectives in the context of their company. As such, disclosures will be required on both the impact of the company on people and...
参考 ●●● Five questions about CSRD and the role of tax departments The role of tax in CSRD double materiality assessment Tax transparency and sustainability reporting in 2023 OECD 責任ある企業行動に関する多国籍企業行動指針(2023 年改訂版(仮訳) PwC Let's talk より詳しい情報,または個別案件...