Colin Calleja
Director of Risk
The Corporate Sustainability Reporting Directive (CSRD) has emerged as a fundamental framework that demands increased transparency and accountability from businesses and aims at driving sustainable change across the EU. The CSRD introduces an innovative, critical element: the Double Materiality Assessment (DMA), a mandatory exercise for companies to identify which sustainability matters are most material to the organisation and its stakeholders by evaluating their impact on environmental and social factors (inside-out perspective), while also considering how these factors influence the organisation (outside-in perspective).
The Double Materiality Assessment not only determines the scope of the organisation’s sustainability reporting but also enables the efficient allocation of resources needed to achieve CSRD compliance while providing indispensable insights for shaping the organisation’s strategy.
Our Services
- Identify and engage stakeholders
- Identify potentially relevant sustainability matters
- Define impacts, risks and opportunities
- Assess impacts
- Assess financial opportunities and risks
- Draw up a materiality overview
- Strategic implications