CSRD & Double Materiality: Insights from Early Adopters

How are companies that are early adopters of EU’s Corporate Sustainability Reporting Directive (CSRD)  managing the disclosure requirements? What processes and tools can companies put in place to be ready for similar directives? More than 50,000 companies, including many US companies, are subject to CSRD reporting in 2025. The required disclosures include activities that have a material impact on people and the environment, ranging from climate targets, transition plans, greenhouse gas emissions, employee and non-employee key performance indicators and governance information. Conducting a double materiality assessment to identify the material ESG issues that a company must disclose is one of the first and most challenging steps.  ESG reporting experts and practitioners deep in this workstream share qualitative and quantitative learnings and practical guidance for those on the hook now and those who know it’s coming.