Obtaining ESG double materiality assessments is an
important – and increasingly mandatory – first step for
companies aiming to measure and manage their impacts on society and
the environment, while recognising the external risks and
opportunities for their own business. A structured, step-by-step
approach can help companies build on the assessment, and navigate
the complex task of sustainability reporting.
A growing number of companies headquartered, or with significant
business, in the EU must now complete double materiality
assessments (DMAs) as part of the environmental, social and
governance (ESG) reporting obligations set out in Europe's
Corporate Sustainability Reporting Directive.
