The Corporate Sustainability Reporting Directive (CSRD) is reshaping ESG disclosure requirements in Europe, setting a new benchmark for corporate transparency and accountability. At the heart of this regulation lies the concept of double materiality analysis: organizations must evaluate both their impacts on the environment and society, and the financial risks and opportunities ESG issues pose to their business.
A European leader in the automotive industry partnered with Ksapa to anticipate CSRD requirements, strengthen its strategic resilience, and update its double materiality framework. By applying a rigorous five-step methodology, Ksapa helped the client align with ESRS standards, structure its non-financial reporting, and reinforce its decision-making processes.
Context : the issue of double materiality
The CSRD requires companies to expand their ESG reporting well beyond traditional compliance. Specifically, the double materiality analysis is designed to ensure that companies:
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Assess their impact on ESG factors, such as climate change, resource consumption, and human rights.
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Identify ESG risks and opportunities that could directly affect their financial performance and long-term resilience.
For the automotive sector, this is particularly pressing. Electrification, supply chain disruptions, raw material dependency, and evolving consumer expectations are creating unprecedented pressure. Companies that fail to implement robust CSRD-compliant frameworks risk losing investor trust, reputational damage, or even regulatory sanctions.
client challenge
A European automotive leader specializing in electric batteries turned to Ksapa with clear objectives:
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Anticipate CSRD requirements for 2026 by aligning internal processes ahead of regulatory deadlines.
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Update its double materiality analysis with a methodology consistent with ESRS standards.
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Strengthen strategic resilience, particularly against risks tied to raw material sourcing and regulatory changes.
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Structure future non-financial reporting to meet both internal needs and external stakeholder expectations.
Our methodological approach
Ksapa implemented a rigorous 5-step methodology:
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Fundamental Analysis
- Detailed mapping of the business model
- In-depth value chain analysis
- Identification of sector-specific characteristics
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Issue Identification
- Updating material sustainability issues
- Aligning with ESRS standards
- Contextual analysis of the automotive sector
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Impact-Risk Evaluation
- ESG impact mapping
- Identification of emerging risks
- Analysis of strategic opportunities
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Double Materiality
- Financial materiality analysis
- Impact materiality assessment
- Cross-referencing collected data
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Regulatory Framework
- Defining the CSRD reporting scope
- Aligning with ESRS requirements
- Validating key indicators
Client results & Benefits
Deliverables
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Detailed and auditable documentation aligned with CSRD.
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A customized data analysis tool designed to update and manage materiality assessments over time.
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A CSRD-compliant calculation methodology, ensuring consistency with ESRS.
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A practical implementation guide to support long-term reporting processes.
Strategic Advantages:
- Anticipation of 2026 regulatory requirements
- Strengthened business resilience
- Enhanced ESG transparency
- Optimized decision-making processes
READY TO ADDRESS CSRD REQUIREMENTS?
Looking to strategize how your organization can work on CSRD compliance with high business value? Our experts are here to support you.
Take Action Now
🔍 CSRD Readiness Audit
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📊 Double Materiality Analysis
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📘 CSRD Practical Guide
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Contact us to turn your regulatory obligations into strategic opportunities:
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