Double Materiality and Upcoming Reporting Requirements - Episode 113
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Double Materiality and Upcoming Reporting Requirements - Episode 113
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Pending regulations are reshaping the sustainability reporting world, with the Corporate Sustainability Reporting Directive (CSRD) starting to require European companies to report this year.
Underpinning these reporting disclosures is something called a Double Materiality Assessment (DBA). In this episode, Paul digs into what is included in a DBA, how it differs from a company's current non-financial disclosures, and what companies should be doing to prepare for these reporting requirements. Even US based companies who may have to start reporting as soon as 2028.
For more research:
Corporate Sustainability Reporting Directive (CSRD) - European Commission
Follow Paul on LinkedIn.