ESG Talk 3

Double materiality: setting the stage

Video
03/15/24

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. What is double materiality, and how do you perform a double materiality assessment?

ESG Talk 3 | Double materiality: setting the stage

The double materiality assessment is at the centre of CSRD reporting. As a part of this assessment, companies identify their material sustainability matters, making it easier to report on them. Engagement with stakeholders is embedded in this assessment and should also support the process.

Many companies are struggling with the concept and don't know where to start. In two new ESG Talks, Tammy Verberk and Erik Boonen explain what double materiality is and what steps companies can take to successfully conduct a double materiality analysis.

In ESG Talk 3, they introduce the topic and the first steps in the double materiality process.

Hugo van den Ende

Senior Director, PwC Netherlands

Tammy Verberk

Senior Manager, PwC Netherlands

Erik Boonen

Senior manager assurance, PwC Netherlands