Regulatory Alerts2024-07-04
10 Navigation Principles for CSRD - Double Materiality
The Dutch Authority for the Financial Markets (AFM) issued this report to guide listed companies in implementing double materiality analysis under the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS). The document outlines ten navigation points focusing on stakeholder engagement, due diligence, and transparent reporting of impact, opportunities, and risks. It highlights current good practices from companies like Ahold Delhaize and SBM Offshore to encourage consistent and high-quality sustainability reporting despite the complexity of the new regulations.
Share