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Understanding materiality in sustainability reporting

A guide to prepare your ESRS reporting

This paper provides a guide to understanding materiality in sustainability reporting, focusing on the concepts of double materiality, impact materiality, and financial materiality.

Key takeaways from "Understanding materiality in sustainability reporting" eBook:

  • Discover the importance of materiality assessment in sustainability reporting.
  • Explore the concept of double materiality, covering both internal and external perspectives.
  • Understand the steps involved in the materiality assessment process for comprehensive sustainability reporting.

It explores the steps involved in conducting a materiality assessment according to the European Sustainability Reporting Standards (ESRS) and emphasizes the importance of engaging stakeholders, evaluating impacts, and setting materiality thresholds for effective reporting.