10 Waypoints for CSRD – double materiality


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10 Waypoints for CSRD – double materiality

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Business and biodiversity basics Identifying and measuring impacts and dependencies Integrating biodiversity into a business context

Dual materiality analysis plays a key role in the Corporate Sustainability Reporting Directive (CSRD ) that came into force for large listed companies in 2024. Dual materiality analysis plays a key role in this regard. This analysis makes clear the effect a company has on the outside world (impact materiality) and how sustainability issues can impact a company's well-being (financial materiality). Information is material when its omission or misrepresentation may influence the decision-making of the user of the sustainability information.

Understandable and transparent communication about dual materiality is essential, because it is the cornerstone of adequate sustainability information. This AMF study provides 10 benchmarks that anyone can benefit from when performing or using dual materiality analysis.
 

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