Under CSRD, an issue is considered material if it meets the definition of impact materiality, financial materiality, or both.
Under CSRD, an issue is considered material if it meets the definition of impact materiality, financial materiality, or both.
ESG factors, which include sustainability factors as defined in EU Regulation 2019/2088, encompass environmental, social, human rights, and governance considerations.
Learn moreSustainability-related opportunities that can positively influence financial outcomes. These include innovation, market trends, resource efficiency, or improved resilience, factors that affect cash flows, financing, or cost of capital over time.
Learn moreUnder CSRD and ESRS, a matter is materially impactful if it has significant positive or negative effects on people or the environment across a company’s operations, value chain, products, or services - over the short, medium, or long term.
Learn moreAs defined by the CSRD and ESRS a matter is financially material if it affects a company’s future profitability. This includes factors like global warming, supply chain challenges, and future regulations.
Learn moreThe impact of an activity or business on the environment and people, including their human rights. It can be positive or negative, short or long-term, intended or unintended, and reversible or irreversible, and shows the contribution to sustainable development.
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