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Double materiality requirements under the EU Corporate Sustainability Reporting Directive
August 22, 2024 @ 12:00 pm – 1:00 pm EDT
Free
1 CPE credit
On July 31, 2023, the European Commission adopted the European Sustainability Reporting Standards’ Corporate Sustainability Reporting Directive (CSRD), which aims to hold companies more accountable for their environmental and social impacts. The CSRD explains that entities should disclose information that is material from both an impact and financial perspective—a concept known as “double materiality.” We’ll discuss:
- Technical aspects of the CSRD and double materiality
- Approaches to performing a double materiality assessment
- The interoperability of CSRD and other international guidelines
