EU CSRD demystified - double materiality // ESG
The Linklaters Podcast - A podcast by Linklaters
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Episode 4: double materiality In this episode, partner David Ballegeer and managing associate Iyes Igiehon explain the CSRD's approach to materiality (known as "double materiality"), which will require a significant shift in the way in-scope entities report on sustainability issues in the EU.
