Materiality analysis according to ESRS

The materiality analysis forms the basis for sustainability reporting. The company uses this to determine which topics are most important for its business activities and stakeholders. The aim of the materiality analysis is to limit the sustainability report to the information that is material for the individual company and therefore important for the stakeholders of the report.

The implementation and realisation of the materiality analysis should by no means be underestimated and currently presents many companies with major challenges. Nevertheless, the materiality analysis should also be seen as an opportunity that can help companies to further develop their own sustainability strategy and thus ensure long-term success. The materiality analysis is like a kind of funnel – it brings companies to their material topics:

New EU regulatory requirements, in particular the European Sustainability Reporting Standards (ESRS) and the Corporate Sustainability Reporting Directive (CSRD), play a central role in this and introduce the concept of dual materiality. The CSRD expands the group of companies subject to reporting requirements and increases the reporting requirements. The ESRS provide clear guidelines for the identification and reporting of relevant sustainability aspects and ensure the comparability and consistency of reports.

Rödl & Partner advises companies on the implementation of sustainability reporting. We would be happy to support you in mastering these challenges and utilising the opportunities offered by sustainability reporting!