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Guidance for CSRD-compliant materiality analysis

Client

industrial organisation

Year

2023


The challenges of CSRD regulation

The double materiality analysis is the starting point for successful and compliant sustainability reporting in accordance with the Corporate Sustainability Reporting Directive (CSRD). Companies are confronted with a number of challenges due to the regulatory environment and its sometimes complex requirements.

Our client, an industry association, would like to provide its member companies with practical assistance in successfully implementing the materiality analysis.

Practical guide to materiality analysis

With the experience gained from our previous CSRD projects, we have written a practical guide for our customers on how to successfully implement a materiality analysis in a compliant manner.

The first part of the guide covers the main changes to the regulations for sustainability reporting introduced by the CSRD. The aim is to provide member companies with as precise a picture as possible of these changes so that they can better estimate the effort involved.

The second part then explicitly addresses the implementation of the materiality analysis. From preparatory measures to the actual implementation and the safeguarding of results, companies should be given as comprehensive a picture as possible of the individual steps and the difficulties involved.

Additional practical tips and checklists for the respective steps support the manageability for companies and help with practical application.

The result of the project is a document of about 40 pages with texts, graphics and checklists. The completed guide was published on the website of the industry association and can be viewed and downloaded by member companies.

Latest update: 05.04.2024

Do you have questions?

Your contact at Prognos

Claudia Münch

Principal

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Frederick Vierhub-Lorenz

Consultant

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