Double Materiality

News & analysis

September 1, 2024

Materiality tests flag average of 80 topics for German firms

Research on practical application of ESRS shows 'affected communities' is issue most likely to be omitted
June 20, 2024

EU’s double-materiality assessments ‘help rather than hinder’ Swedish firms

Eight listed companies have shared their reflections on conducting the evaluations under CSRD