The Corporate Sustainability Reporting Directive (CSRD) marks a major shift in the concept and practice of sustainability reporting. One core feature – the focus on "double materiality" – requires organizations to disclose not only their impacts on environmental and social matters but also the dependencies between sustainability and their financial performance.
The Advanced Course on Double Materiality is a hands-on course that is designed to equip learners to conduct double materiality analysis in their own or their clients companies.
Topics Covered:
- Introduction to Double Materiality
- Putting double materiality principles into action - The four step process of applying Double Materiality: A guide to performing double materiality Step-by-step
- Double Materiality assessment with practical examples
1. Context: Grounding materiality in your landscape
- Understand context through activities, business relationships, trends and stakeholders
- Understand implications for impacts, risks and opportunities
2. IRO Universe: Linking sustainability matters and impacts, risks and opportunities
- Identification of long list of impacts, risks and opportunities
3. Assess: Determine material IROs based on Impact and Financial materiality criteria
- Define the universe of impacts, risks and opportunities Assess materiality to prioritize material topics
4. Report: Share process and outcome
- Determine material sustainability matters to include in the report Report on process and outcome.
Next Exam
15th and 16th October 09:00 AM EST - 14:00 EST
Keywords
ESG Strategy
Integrated Reporting
CSDR