Published: 10 January 2024
The CSRD’s European Sustainability Reporting Standards signify a new era of financial reporting, requiring companies to assess nonfinancial risks and opportunities of financial and impact perspectives. Executive leaders must reshape their materiality assessment process to comply with new mandates.
The scope of the Corporate Sustainability Reporting Directive (CSRD) is far reaching with impacts to EU-based entities and non-EU-based public and private entities with operations in the EU, requiring companies to report through double materiality assessments.
Companies, especially multinationals, need guidance on how to bridge their existing environmental, social and governance (ESG) consolidated reports with CSRD’s double materiality assessment and legal-entity-based requirements.
Determine which entity is in scope for CSRD reporting by leveraging nonfinancial data collected in a double materiality analysis to identify and align relevant ESG data to key material impacts.
Create a CSRD-entity-based reporting roadmap, engagement plans
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Analysts:
Janel Everly, Maesea McCalpin, Shanna Grafeld, Abbott Martin
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