Episode 9: CSRD in the SME sector #2
The double materiality analysis
In the second episode, Louis Schulze delves deeper into the topic of the double materiality analysis, a central concept of CSRD.
Together with Anna Margareta Gehrs and Sebastian Behrens from HLB Stückmann, Louis Schulze discusses what exactly the double materiality analysis means and how companies can carry it out. This involves assessing the material topics from the perspective of financial and sustainability-related impacts. Our experts explain how companies can identify and prioritize the relevant topics in order to prepare their sustainability reports in accordance with the requirements of the CSRD.
