
ESG Talk 6 | The value chain (part 2)
The value chain is crucial for identifying material sustainability matters, which makes it an important step of the double materiality assessment.
The value chain is crucial for identifying material sustainability matters, which makes it an important step of the double materiality assessment.
Value chains are an essential part of the double materiality assessment, but getting a good understanding of the value chain can be challenging.
A double materiality assessment (DMA) is the essential first step towards CSRD reporting. It can also be complicated for companies who have no experience with the topic.
A well-executed double materiality assessment (DMA) is an essential part of the mandatory CSRD reporting and drives the efficient allocation of resources and reporting focus.
Are consolidation exemptions allowed under the CSRD? In this ESG Talk, we show a few options available for group structures.
The Corporate Sustainability Reporting Directive can also apply to non-EU companies. This ESG Talk discusses a number of examples of CSRD scoping.