Question

What is double materiality and why is it central to CSRD-aligned reporting?

Double materiality assesses both how sustainability impacts the company financially and how the company impacts the environment and society. This holistic lens shapes prioritisation and disclosures under the CSRD, ensuring companies report on all material ESG risks and opportunities affecting financial and non-financial stakeholders. It is also the most credible foundation for the EcoVadis materiality customisation pilot and for justifying which topics are — and are not — material to your operations.