Double Materiality is a reporting concept recognizing that companies need to assess both their impacts on the environment and society, and the financial impacts of environmental and social factors on the company itself. This principle is foundational in sustainability reporting under the CSRD, helping companies identify material ESG issues relevant to stakeholders and long-term resilience. SuFu’s CSRD assistance supports organizations in integrating double materiality into their reporting, ensuring compliance and fostering a comprehensive view of sustainability risks and opportunities. Learn more about CSRD assistance.