Understand Double Materiality Assessment
Understanding Double Materiality and the EU Corporate Sustainability Reporting Directive (CSRD)
The EU Corporate Sustainability Reporting Directive (CSRD) is transforming how organizations disclose their environmental, social, and governance (ESG) performance. At the heart of this directive lies the concept of Double Materiality, a framework that helps companies assess both their impacts on the environment and society, and how sustainability issues affect their business performance. This course provides a practical understanding of Double Materiality in the context of CSRD, guiding participants through its principles, requirements, and application within the European Sustainability Reporting Standards (ESRS).
In this course you will learn:
- How the CSRD evolved and why it matters for business transparency and accountability
- What the European Sustainability Reporting Standards (ESRS) are and how they align with global frameworks
- How Double Materiality is defined under the CSRD and its importance in ESG reporting
- How to perform a robust Double Materiality Assessment (DMA) step by step
- How to leverage other sustainability standards and frameworks to strengthen the DMA process
Price: $119 USD
Duration: ~40 Minutes
