Score the matters— Many more sophisticated companies will have a solid understanding of most financial material matters. CSRD requires companies to similarly assess the materiality of matters from an impact perspective, which considers the severity and likelihood of a company’s impacts on society and...
Explore the EU's new Corporate Sustainability Reporting Directive (CSRD) and the concept of double materiality.
CSRDcorporate sustainability reportingdouble materialitysustainable financeESGcomplianceFollowing the enactment of the Corporate Sustainability Reporting Directive and the creation of the European Sustainability Reporting Standards (ESRS rules), the European Union has set a new regime of mandatory corporate ...
一些尋求將雙重重要性納入永續發展報告的公司選擇遵循兩個架構(例如 TCFD 和 SASB)來涵蓋這兩個觀點。 最值得注意的是,由 CSRD 引入並於 2024 年生效的歐洲永續發展報告標準 (ESRS) 將首次為在歐盟營運的將近 50000 家公司引入強制性雙重重要性永續發展報告。 ESRS 對雙重重要性有何看法? 雙重重要性是歐洲永續發...
In 2023, Givaudan conducted its first-ever double materiality assessment, a comprehensive framework used to evaluate and disclose its environmental, social, and governance (ESG) impacts and risks. This assessment goes beyond traditional approaches by considering both outward-looking impacts on the environ...