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EU CSRD demystified: double materiality

In this podcast series, we explore in bitesize format various aspects of the EU Corporate Sustainability Reporting Directive (CSRD) that businesses need to be aware of.

Listen to our fourth podcast here which explains the CSRD's approach to materiality (known as "double materiality"), which will require a significant shift in the way in-scope entities report on sustainability issues in the EU. 

Coming next week: value chain explained.

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Tags

asset managers & funds, banks & insurers, corporates, disclosure & reporting, climate change & environment, eu-wide, blog posts