ESG Talk Tackling ESRS and Double Materiality
Nov 5, 2023
This podcast discusses the new European Sustainability Reporting Standards and their connection to double materiality. It covers the development and purpose of the ESRS standards, the importance of assessing both financial and non-financial impacts, the alignment of financial materiality and ISSB's assessment, and the value of conducting a materiality assessment in sustainability reporting.
Chapters
Transcript
Episode notes
1 2 3 4 5
Introduction
00:00 • 2min
Overview of European Sustainability Reporting System (ESRS) Standards
02:06 • 4min
Understanding the Importance of Double Materiality in European Sustainability Reporting Standards
06:35 • 2min
Alignment of Financial Materiality and ISSB's Materiality Assessment
08:55 • 2min
Importance of Double Materiality Assessment in Sustainability Reporting
11:12 • 4min