2024年1月31日 · The Corporate Sustainability Reporting Directive (CSRD) introduces the Double Materiality Assessment (DMA) as a crucial exercise for businesses. PwC outlines a seven …

The European Commission’s proposal for the Corporate Sustainability Reporting Directive (CSRD) states in revised Article 19a of Directive 2013/34/EU that undertakings ‘shall include in …

2024年8月26日 · Companies will need to meet new sustainability disclosure requirements under the EU CSRD based on the ESRS, which require an annual DMA. For effective compliance …

2024年10月25日 · Required by the EU’s Corporate Sustainability Reporting Directive (CSRD), double materiality provides a more comprehensive understanding of a company’s …

2024年10月24日 · Two fundamental shifts that the CSRD and ESRS introduce are a) establishing the DMA as a mandatory process for companies in the scope of the regulation and b) …

To comply with the CSRD, your company will need to identify its material sustainability impacts, risks and opportunities. The required approach for doing that is a “double materiality” …

2024年4月16日 · As the compliance deadline for the EU’s Corporate Sustainability Reporting Directive (CSRD) rapidly approaches, businesses across Europe are under increasing …

The CSRD significantly increases the number of disclosures companies have to make about “material” sustainability matters (in addition to some base level disclosures). Specifically, …

2024年7月1日 · The double materiality assessment (DMA) is the compulsory first step of the CSRD process, intended to help companies streamline their reporting. Learn how you can …

Stakeholder engagement is an essential tool for comprehensive reporting under the Corporate Sustainability Reporting Directive (CSRD). The success of both the Double Materiality …