2024年5月31日 · The EFRAG SRB prioritised three documents, to cover the most challenging aspects of ESRS implementation and issued the following documents in draft for public feedback on 22 December 2023: Draft EFRAG IG 1: Materiality assessment implementation guidance Draft EFRAG IG 2: Value chain implementation guidance

European Sustainability Reporting Standards (ESRS) elaboration should assess which information meets the materiality criteria, and develop appropriate sector-agnostic and sector- specific disclosure requirements.

实质性评估是一个正式流程，可帮助公司识别对其利益相关者和业务成功最重要的环境、社会和治理 (ESG) 问题，并确定其优先次序。 双重重要性评估（Double Materiality Assessment,DMA）不仅要确定公司的决策如何影响其财务底线，还要确定更广泛的社会和环境问题。 1. 基础工作. 确定业务活动，包括价值链中的活动. Identify Business Activities, Including Those in the Value Chain. 一个实体可能会发现，首先确定其业务活动和运营的性质和范围，包括其价值链中与可持续发 …

2024年10月24日 · A robust, effective, and ESRS-compliant DMA process can seem like an overwhelming exercise at first glance. In this guide, we walk you through the key steps of a successful DMA and share our reflections on how to overcome common challenges and misconceptions that companies face when conducting the DMA process.

a. the process to identify and assess its material impacts risks and opportunities (ESRS 2 IRO-1), b. the interaction of impacts, risks and opportunities with its strategy and business model (ESRS 2 SBM-3), and c. the Disclosure Requirements in ESRS covered by its sustainability statement (ESRS 2 IRO-2).

2024年6月5日 · An illustrative double materiality assessment (DMA) process, and practical guidance on how to determine impact and financial materiality when applying ESRS 1 General requirements

提供了一个双重重要性评估（double materiality assessment，DMA）示例，以及在应用《欧洲可持续报告准则第1号——一般要求》（ESRS 1 General requirements）时，有关如何确定影响重要性和财务重要性的实务指引

2024年7月29日 · In this article, we will explore the double materiality assessment (DMA), a crucial process fundamental to fulfilling the CSRD reporting requirements. The CSRD was approved by the EU Council in 2022, and it is an important component of the European Green Deal.

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 and assurance, companies should focus on robust documentation …

To adhere to CSRD standards, including ESRS E1, a company must follow three steps: first, conduct a double materiality assessment (DMA); second, report against the factors identified in the DMA in accordance with the specified reporting requirements; third, arrange for a third-party audit of the report.