ESRS implementation guidance documents - EFRAG
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 …
European Sustainability Reporting Standards (ESRS) elaboration should assess which information meets the materiality criteria, and develop appropriate sector-agnostic and sector- …
ESRS Double Materiality Assessment: Step-by-step guide
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 …
ESG如何做双重重要性评估 | ohESG | ESG 指南
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 …
ESRS implementation – EFRAG guidance - KPMG
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 …
《欧洲可持续报告准则》的实施——欧洲财务报告咨询组发布指南
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 …
The ESRS Approach to Double Materiality Assessment
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 …
Preparing for the EU’s new sustainability disclosures | EY - US
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 …
What is a Double Materiality Assessment and why is it key for …
3 天之前 · Before delving into the complexities of DMA, it is important to understand the European Sustainability Reporting Standards (ESRS), which specify the ESG indicators that companies …
Mastering ESRS Double Materiality: Overcoming Key Challenges
2024年12月9日 · In this piece, we highlighted some of the key challenges of ESRS-aligned double materiality assessments and made recommendations for overcoming them. Our …