Die Wesentlichkeitsanalyse ist für die Erstellung eines Nachhaltigkeitsberichts von zentraler Bedeutung. Gleichzeitig bildet sie aber auch die Grundlage für die Befassung mit wichtigen Nachhaltigkeitsfragen im Unternehmen. Eine zeitnahe Umsetzung der doppelten Wesentlichkeit i.S.d. europäischen Vorgaben ist daher für Transformation und Berichterstattung essenziell.
Unveiling the Path to Double Materiality: A new research series to explore how companies conduct materiality assessments based on the new rules of the European Sustainability Reporting Standards
Beginning in 2024, large organizations within the European Union will be mandated to comply with the rules set forth by the new European Sustainability Reporting Standards (ESRS). Subsequently, the requirements will be extended to encompass all listed companies in the EU, along with private organizations that meet specific thresholds. However, the influence of this new regulation will extend beyond the EU, particularly impacting companies with subsidiaries operating within the EU. Downloard our White Paper on Double Materiality for members here to learn more.