The Corporate Sustainability Reporting Directive (CSRD) marks a major shift in the concept and practice of sustainability reporting. One core feature – the focus on "Double Materiality" – requires organizations to disclose not only their impacts on environmental and social matters but also the dependencies between sustainability and their financial performance.

​

The Advanced Course on Double Materiality is a hands-on course that is designed to equip learners to conduct Double Materiality assessment in their own or their clients companies.

​

What will be covered:

​

• Introduction to Double Materiality

• Putting double materiality principles into action - The four step process of applying Double Materiality: A guide to performing DMA

• Step-by-step Double Materiality assessment with practical examples

• Context: Grounding materiality in your landscape

• Understand context through activities, business relationships, trends and stakeholders​

• Understand implications for impacts, risks and opportunities

• IRO Universe: Linking sustainability matters and impacts, risks and opportunities

• Identification of long list of impacts, risks and opportunities​

• Assess: Determine material IROs based on Impact and Financial materiality criteria

• Define the universe of impacts, risks and opportunities​

• Assess materiality to prioritize material topics

• Report: Share process and outcome ​

• Determine material sustainability matters to include in the report

• Report on process and outcomes