Materiality Assessments

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
July 11, 2024

European enforcers spell out priority areas under CSRD

ESMA publishes guidance with greater emphasis on greenwashing
May 16, 2024

EU urged to rethink ‘hugely problematic’ disclosure rules

Firms weigh up pros and cons of non-compliance with CSRD in light of impracticalities
October 27, 2023

A whirlwind fortnight for the EU’s sustainability reporting rules

EFRAG published details on data points, materiality assessments and a Q&A tool for ESRS this week, on the back of EU moves to weaken CSRD.