Materiality analysis and sustainability reporting ahead of the Corporate Sustainability Directive (CSRD)
Now is the time to prepare
The double materiality concept is a key element in sustainability reporting under the CSRD. We recommend organizations familiarize themselves with the new legislation and standards and start analyzing their impacts, risks, and opportunities related to the new disclosures as outlined in the exposure drafts of the European Sustainability Reporting Standards.
How Ethos can help
Ethos has a long experience conducting Materiality Analysis according to the Double Materiality perspective and producing sustainability reports according to the most established global frameworks and standards for sustainability reporting, such as the GRI Standards. Ethos will continue to assist companies with Materiality Analysis and sustainability reporting in accordance with the GRI Standards, but will also provide these services in accordance with upcoming European Union and other legislation.
Conduct a materiality analysis
Conduct a materiality analysis for your company in accordance with the GRI Standards and/or according to the Double Materiality perspective (impact materiality and financial materiality).
Develop a sustainability report based on the updated GRI Standards 2021 and/or with preparation for the Corporate Sustainability Reporting Directive (CSRD) / European Sustainability Reporting Standards (ESRS)*, or both.
*The details of the ESRS have not yet been finalized and adopted, thus processes might be subjective to further updates
What you'll learn
The new requirements of Double Materiality perspective
How to apply to the Double Materiality principle
How to prepare for the new directive
the requirements of double materiality.
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