ESG Talk 5

The value chain (part 1)

Video
03/12/24

As was explained in ESG Talk 3 and ESG Talk 4, companies need to perform a double materiality assessment to prepare for CSRD reporting. Value chains are an essential part of the double materiality assessment, but getting a good understanding of the value chain can be challenging.

ESG Talk 5 | The value chain (part 1)

The value chain is crucial for identifying material sustainability matters, which makes it an important step of the double materiality assessment. It encompasses all activities, resources and relationships associated with a company's business model and its external environment.

In two new ESG Talks, Erik Boonen and Shradha Baluja explain what the value chain encompasses in the context of the Corporate Sustainability Reporting Directive (CSRD). In this first video, ESG Talk 5, they will dive into the theoretical side of the value chain.

Hugo van den Ende

Senior Director, PwC Netherlands

Erik Boonen

Senior manager assurance, PwC Netherlands