ESG Legislation: Double Materiality Assessment
4.10.2024Company: Forvis Mazars s.r.o.
In previous ESG newsletters, we have introduced you to an overview of legislation regulating ESG and non-financial reporting, specifically the Corporate Sustainability Reporting Directive (CSRD), European Sustianability Reporting Standards (ESRS) and the EU Taxonomy Regulation. Today we will focus on double materiality assessment, which is a crucial part of the implementation of the legislative requirements. We will guide you through the basic principles and concrete steps that the assessment involves, but we will also look at recommendations for the implementation and conducting of double materiality in practice.
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Contents:
- What does the term double materiality mean?
- Key steps of double materiality assessment
- Preparatory phase
- Phase of identification of impacts, risks and opportunities
- Phase of assessment of impacts, risks and opportunities
- Reporting phase
- Practical recommendations
Find out more in the Newsletter below.
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Tags: Sustainability |
