Guide to the double materiality assessment according to CSRD

Guide to double materiality assessment according to CSRD - developed with auditors and lawyers

With the introduction of the NFRD (Non-Financial Reporting Directive) in 2014, the European Union took the fundamental step towards creating transparency with regard to CO₂ emissions in the supply chains of large companies. In order to meet the 2019 European Green Deal target of reducing 55% of CO₂ emissions within the EU by 2030 compared to 1990 levels, the EU decided to comprehensively expand the measurement and tracking of sustainability matters (including CO₂ emissions). This goal is being pursued through the Corporate Sustainability Reporting Directive (CSRD). It aims to close existing gaps in the NFRD and expand the group of affected companies from around 11,600 to around 50,000.

With our practical Tanso DMA Guide, developed in cooperation with auditors and lawyers, you will receive
- Step-by-step guidance through the entire process
- Audit-proof - developed in collaboration with auditors and lawyers
- Practical tips and concrete examples, e.g. on IROs, benchmarks and thresholds and much more!

With this guide, we aim to enable you to perform the double materiality assessment yourself efficiently and at minimal cost together with your own auditor.