Double materiality assessment – Operating mode Since enforcement of EU Sustainable Finance Disclosure Regulation (SFDR) in 2019, double materiality means assessing financial and sustainability impacts, aligning with economic and environmental/social priorities in corporate reporting for informed investment decisions. Greater clarification has been published in 2023 This document provides a clear explanation of the methodology to […]

Double materiality assessment – Operating mode

Since enforcement of EU Sustainable Finance Disclosure Regulation (SFDR) in 2019, double materiality means assessing financial and sustainability impacts, aligning with economic and environmental/social priorities in corporate reporting for informed investment decisions. Greater clarification has been published in 2023

This document provides a clear explanation of the methodology to be adopted for carrying out a double materiality analysis in line with the European Corporate Sustainability Reporting Directive (CSRD).

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