Double materiality is a hot topic in boardrooms today, driven by many pressures, including the European Sustainability Reporting Standards (ESRS). ESRS takes effect in 2024 and requires that companies perform double materiality assessment as a foundational component of ESG reporting. ESRS also requires companies to report on ESG impacts and risks associated with their suppliers. Even if a company is not directly included in the first wave of ESRS, there is a good chance that some of their important customers will be - and will be asking questions that require firms to grapple with double materiality concepts.
This webinar will address the following topics:
- Double materiality explained
- Why is double materiality important? Who is impacted by the ESRS?
- A practical approach to implementing double materiality
- Acting on the results of materiality assessments
Essentials platform for Enterprise Risk Management, ESG and Enterprise Strategy