CSRD – Sustain-Ability Media

Sustainability Report

Sustainability Report A sustainability report is a formal document published by a company or organization that outlines its ESG performance. It provides transparency about the organization’s impact on critical areas such as resource use, emissions, waste management, labor practices, community engagement, and corporate governance. The report typically includes both qualitative and quantitative data, detailing efforts…

Investor Expectations

Investors are looking for companies that can deliver consistent returns while managing risks effectively, adhering to strong corporate governance, and being transparent in their operations.

Impact Materiality

Impact materiality is the aspect of double materiality that focuses on the impact that a company’s activities have on society and the environment. environment, society, and governance.

Global Reporting Initiative (GRI)

Global Reporting Initiative (GRI) The Global Reporting Initiative (GRI) is an international, independent organization that provides a standardized framework for companies and organizations to report on their environmental, social, and governance (ESG) impacts. The GRI Standards help organizations disclose information on issues such as resource use, emissions, labor practices, human rights, and corporate governance. By…

Financial Materiality

Financial Materiality Financial materiality is the aspect of double materiality that refers to the impact that ESG issues can have on a company’s financial performance. For example, how climate change, workforce management, or a company’s governance practices can influence its revenues, costs, asset value, and reputation. This is the traditional perspective of materiality in which…

Double Materiality

Materiality holds significant importance within sustainability reporting, signifying the prioritization of certain issues by an organization and its stakeholders over others. Previously, materiality assessments focused solely on the company’s impact on external factors such as the environment. However, the evolving recognition of the interconnectedness between a company’s actions and broader societal challenges has led to…

Corporate Sustainability Reporting Directive (CSRD)

Presented by the European Commission in 2021, the Corporate Sustainability Reporting Directive (CSRD) is a regulation designed to introduce standardized non-financial reporting across the EU. i.e. the way in which companies report on how they take into account environmental, social and governance issues. It succeeds the NFRD (Non-Financial Reporting Directive), which has applied for large…