Regelgeving
CSRD and Double Materiality
The CSRD (Corporate Sustainability Reporting Directive, Directive (EU) 2022/2464) requires undertakings within its scope to report on sustainability based on a double materiality assessment. This means they report both on how sustainability matters affect their financial performance (financial materiality) and on how their activities affect people and the environment (impact materiality). Since the Omnibus I directive (Directive (EU) 2026/470), the scope covers undertakings with more than 1,000 employees and more than EUR 450 million in net turnover.
Source: Richtlijn (EU) 2022/2464, gewijzigd door Richtlijn (EU) 2026/470
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