The dual materiality analysis is a central component of the CSRD reporting obligations and a challenge for many companies. We repeatedly encounter similar questions in our consulting projects: How do we delineate the value chains in a meaningful way? How do we identify material impacts, risks and opportunities? Which stakeholders should we involve? To provide clarity, we have summarised the most frequently asked questions along the... Continue reading Die doppelte Wesentlichkeitsanalyse: Häufige Fragen und Antworten