5 Key Questions to Understand ESRS 2 Sustainability Reporting

ESRS 2

1. What is the main objective of ESRS 2? ESRS 2 sets out sustainability disclosure requirements applicable to all undertakings, regardless of their sector of activity. It covers reporting areas and minimum requirements related to policies, actions, targets, and metrics to ensure transparency and compliance with sustainability principles. 2. What is the role of governance […]

4 Steps of Materiality Assessment According to EFRAG Guidelines

Materiality Assessment

Materiality assessment is a critical tool for corporate sustainability reporting, as it allows you to identify significant impacts, risks, and opportunities (IROs) for an organization. Following the framework proposed by the European Financial Reporting Advisory Group (EFRAG) in the ESRS guidelines, the process is divided into four main phases: Step A: Understanding the context, Step […]