CSRD

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Double materiality assessment that stands up to scrutiny

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Double materiality should do more than satisfy CSRD requirements: it should help leaders decide where to focus time, capital and management attention. A strong assessment is therefore one that is both defensible to auditors and genuinely useful for strategy. Why robustness matters in double materiality A double materiality assessment is only credible if it can […]

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Is the EU scrapping CSRD in favour of ISSB?

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The EU’s sustainability reporting regime is shifting again – and this time the spotlight is on how CSRD/ESRS might integrate the ISSB “global baseline”.

I’ve written a short explainer on what’s actually happening, why the Commission is looking at an ISSB‑aligned core inside ESRS (rather than scrapping CSRD), and what this means for reporters, investors and value chains.

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