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In today’s rapidly evolving regulatory landscape, the concept of double materiality has emerged as a cornerstone of corporate sustainability reporting. The CSRD mandates a comprehensive assessment framework that goes beyond financial impacts to encompass broader societal and environmental effects. This dual perspective provides a comprehensive framework for understanding the interconnectivity of corporate actions and broader societal impacts, thereby enhancing transparency and accountability.
By 2029 at the latest, 50.000 European companies will have to comply with the CSRD. We recognise the complexity of carrying out this action effectively. This is why Euronext Corporate Services has developed, in collaboration with Déborah Fischer, partner at RSM Belgium, a robust methodology for double materiality assessments aligned with the CSRD and the guidelines set forth by the European Financial Reporting Advisory Group (EFRAG).
This methodology not only facilitates compliance but also empowers companies to leverage sustainability insights strategically. By embracing double materiality, firms can enhance transparency, mitigate risks, improve long-term financial performance, and unlock opportunities for sustainable growth.
Discover how to turn sustainability challenges into strategic advantages and download our comprehensive guide today!
Download the Ultimate Guide to Double Materiality Assessment
