Sustainability Reporting 101: What is double materiality?
Double materiality in non-financial reporting refers to the consideration of both the internal and external impacts of a company’s activities ... Read more
Double materiality in non-financial reporting refers to the consideration of both the internal and external impacts of a company’s activities ... Read more
The EU Taxonomy is a classification system created by the European Union to help identify economic activities that are considered ... Read more
The Corporate Sustainability Reporting Directive (CSRD) is a proposed regulation by the European Union (EU) that aims to update and ... Read more
The European Commission published its action plan on sustainable finance in 2018, with the aim of creating a roadmap for sustainable finance ... Read more
The Non-Financial Reporting Directive (NFRD), also known as Directive 2014/95/EU, is a European Union (EU) directive that requires certain large ... Read more
On February 16, 2023, the International Sustainability Standards Board (ISSB) voted unanimously to mandate global climate and sustainability disclosure rules ... Read more