The CSRD (Corporate Sustainable Reporting Directive) requires sustainability information to be reported on the basis of a dual materiality analysis. This analysis is not only the starting point for any reporting under the ESRS (European Sustainability Reporting Standards), but also the cornerstone that underpins the robustness of sustainability reporting, and must therefore be carried out in a manner and with a rigor that is unprecedented in any existing voluntary standard.

Given the importance of the financial year (and the fact that it will itself be audited), we need to know how to carry out a dual materiality analysis compatible with the new requirements of European legislation.

This is what we will try to do in this ESG Consultation - Ask the Experts, which will naturally cover the Guide to Implementing Materiality Analysis recently made available (and subject to public consultation) by EFRAG.

Online | Free | Exclusive to Members

Experts | Margarida Couto, President of GRACE - Responsible Companies representing VdA; Cláudia Tapadas, Partner Sair da Casca