This two-pronged assessment is called double materiality. New double-materiality reporting rules are part of the EU’s Corporate Sustainability Reporting Directive, or CSRD, and affect thousands ...

The Corporate Sustainability Reporting Directive (CSRD) is a challenging reporting ... regulatory requirements and conducting the Double Materiality Assessment (DMA). Despite data collection ...

Its advocates, primarily from NGOs, were enthusiastic about the CSRD’s “double materiality” approach, especially the “impact materiality” part of it which is about the positive and negat ...