CSRD is about revamping business models to prioritize sustainability above growth. Some would call it the Great Reset. Others may say CSRD is a way to align the amount and types of pollution we create to the planet's capacity to handle such waste. Materiality: climate events that a reasonable person would agree could substantially influence their interpretation of the financial statements. Double materiality is materiality + the organization's environmental impact.
CSRD is about revamping business models to prioritize sustainability above growth. Some would call it the Great Reset. Others may say CSRD is a way to align the amount and types of pollution we create to the planet's capacity to handle such waste. Materiality: climate events that a reasonable person would agree could substantially influence their interpretation of the financial statements. Double materiality is materiality + the organization's environmental impact.