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EU Corporate Sustainability Reporting Directive Draft Materiality Assessment Guidance Published – Key Points From The Guidance - Corporate and Company Law

On December 22, EFRAG published draft guidance concerning the materiality assessment required by the European Sustainability Reporting Standards issued under the CSRD.

European commissionGlobal reporting initiativeAdvisory groupMultinational enterprisesEuropean sustainabilityReporting standardsEuropean financial reportingDisclosure requirementsHuman rightsDiligence guidanceResponsible business conductSustainability dueDiligence directiveGlobal reporting initiative universalSustainability standards boardEu corporate sustainability reporting directive draft materiality assessment guidance published x2013 key points from the

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