Main elements of the directive

Double materiality assessment: impact and financial

Use of ESRS standards and others like GRI and SASB

Sustainability management in the value chain

Strategic and forward-looking information

Prospective information and time horizons

Mandatory verification by an independent third party

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Main elements of the directive

Double materiality assessment: impact and financial

Sustainability management in the value chain

Prospective information and time horizons

Use of ESRS standards and others like GRI and SASB

Strategic and forward-looking information

Mandatory verification by an independent third party