Published: 08 February 2024
The Corporate Sustainability Reporting Directive requires organizations to create robust ESG data collection and governance systems to meet European reporting standards. This research explains the directive to general counsel and helps them support data governance strategies for effective reporting.
CSRD requires companies to perform double materiality assessments to determine financial materiality and impact materiality of ESG issues.
To comply with the European Sustainability Reporting Standards (ESRS), CSRD requires ESG data collection across different parts of the business and the value chain from various sources.
CSRD reporting must meet external assurance requirements, meaning data must be high quality, well-governed and third-party audited.
Establish or adapt the materiality assessment process to consider double materiality.
Perform a CSRD gap analysis to assess current data availability and reporting against material issues and CSRD requirements.Establish a governance framework that clarifies roles, responsibilities and
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Analysts:
Maesea McCalpin, Lillian Oyen-Ustad, Melanie O'Brien, Janel Everly, Shanna Grafeld
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