Double Materiality and Upcoming Reporting Requirements - Episode 113

Double Materiality and Upcoming Reporting Requirements - Episode 113

From Eight Minute Climate Fix | Clean Energy & Climate Policy Insights by Paul Schuster

February 18, 2025 · 8 min · Season 3 · Episode 113

About this episode

This episode discusses the implications of the Corporate Sustainability Reporting Directive and the concept of Double Materiality Assessment in sustainability reporting.

Let us know how we're doing - text us feedback or thoughts on episode content 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, an...

People in this episode

Host: Paul Schuster

Topics covered

  • sustainability reporting
  • Double Materiality Assessment
  • Corporate Sustainability Reporting Directive
  • non-financial disclosures
  • regulations

Keywords

  • sustainability
  • reporting requirements
  • Double Materiality
  • CSRD
  • non-financial disclosures

Mentioned in this episode

Organizations: Corporate Sustainability Reporting Directive, European companies

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