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The Corporate Sustainability Reporting Directive (CSRD) has made it mandatory for organisations to complete a double materiality assessment. Consequently, organisations are grappling with how best to assess their financial and non-financial impact on society and the environment. As part of the CSRD regulatory guidance, companies are advised on the ‘sustainability matters’ they should consider for their double materiality assessment. The full list of matters is detailed in the European Sustainability Reporting Standards (ESRS), but it's not immediately accessible or easy to find. As part of KEY ESG's mission to remove the jargon and complexity from ESG compliance, we have produced a table of the topics, sub-topics and sub-sub-topics which are included, helping you to more easily get started with your double materiality assessment.
To find out more about how we can help you with your CSRD reporting requirements, take a look at our double materiality assessment guide (co-authored with Xynteo) or request a personalised demo. Alternatively, to download the complete list of ESRS sustainability matters, submit your details below.
