Regelgeving
CSRD and Double Materiality
The CSRD (Corporate Sustainability Reporting Directive) requires large EU companies to provide comprehensive sustainability reporting based on a double materiality assessment. This means organisations must report both how sustainability issues affect their financial performance (financial materiality) and how their activities impact society and the environment (impact materiality). The first wave of reports was published in 2025.
Source: EU CSRD (Corporate Sustainability Reporting Directive, 2024)