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double materiality

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

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. Learn more in this White Paper.