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,...
Explore the EU's new Corporate Sustainability Reporting Directive (CSRD) and the concept of double materiality.
Double-materiality assessments can be daunting for companies because it is new, even though the European Financial Reporting Advisory Group (EFRAG) hasrecently published guidance documentsto facilitate a consistent and comprehensive double-materiality assessment process. In practice, the exercise of assessing...
This two-way perspective on what topics matter is known as “double materiality”—and adopting it will involve an evolution in management practice. Many investors do want the inside-out view: in our survey, 60% agree that it is important for companies to report their impact on the ...
1. Double materiality assessment A double materiality assessment should be one of the first steps to determine the right data points and disclosures. This assessment is a structured framework that empowers you to discover the most critical ESG concerns. The ESRS 1 General Requirements lay out what...
Wurden die richtigen Schwerpunkte gesetzt? Welche Umsetzungsschritte sind notwendig? Eine prüferische Begleitung durch Wirtschaftsprüfer kann wichtige Fragen vorab klären und Schwachstellen beseitigen. Über diesen Artikel Autoren Helene Süppel ...