Tag: double materiality

Campaigners lobby to keep EU sustainability reporting rules
Advocates call for ‘smart and easy implementation’ of the CSRD, saying political pressure reveals a ‘deregulatory agenda’.

Boards struggle with CSRD ‘double materiality’ demands
A further challenge emerging from the Corporate Sustainability Reporting Directive is accurate and thorough data collection, survey finds.

Critics call for revision of CSRD
As the deadline for full implementation of the Corporate Sustainability Reporting Directive nears, firms are struggling to comply.

Sustainability assurance audits raise competition fears
There is a risk the market may become dominated by the Big Four, a study by the Financial Reporting Council reveals.

FTSE 100 correct climate reporting errors
Nearly half of corporates have needed to make restatements in their sustainability metrics, research by Deloitte reveals.

Top US boards’ ESG credentials improve
Governance and environmental skills in Fortune 100 companies have doubled in the past five years, research finds.

Investors must use ‘unreliable’ climate data
Corporate climate disclosures are ‘inconsistent’ and the resulting data limited, according to a report by a global investment association.

How to address ESG double materiality
Sustainability reporting now includes both internal and external environmental risks and opportunities: here’s how to tackle it.