PKF newsletter

Sustainability reporting - A step-by-step guide

While in the first report in our multi-part series of articles we provided a basic overview of sustainability reporting in accordance with the EU’s so-called Corporate Sustainability Reporting Directive (CSRD) as well as of the European Sustainability Reporting Standards (ESRS), in the second part of this series we discuss the so-called materiality assessment, which is at the heart of sustainability reporting.