Double Materiality Explained

Double materiality explained — the two lenses of the ESRS assessment, impact materiality and financial materiality, and the four-step EFRAG IG 1 process

📅 Updated 23 August 2026 🕐 17 min read 🇪🇺 ESG & Sustainability Two inspectors walk into the same factory on the same morning. The first works for the insurer: she is looking for what could hurt the business — the flood plain, the ageing boiler, the single supplier who makes the one component nobody … Read more

What is ESRS?

ESRS explained — the twelve European Sustainability Reporting Standards and the 2026 revision

📅 Updated 23 August 2026 🕐 19 min read 🇪🇺 ESG & Sustainability ⚠️ Regulatory status — verified 23 August 2026. The European Commission adopted the revised ESRS on 3 July 2026, ahead of the 18 September deadline the Omnibus I Directive had set it. The delegated act is still within the scrutiny period before … Read more