Preparing for the Double Materiality Assessment: The Next Step in CSRD Reporting
3BL Media
NOVEMBER 7, 2023
Quick background to CSRD To deliver on the 1.5ºC targets of the Paris Agreement, the European Financial Reporting Advisory Group (EFRAG) was established in 2001 with the support of the European Commission. This is how the European Sustainability Reporting Standards (ESRS) were developed.
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