Tag: double materiality

ARECO’s members anticipate the EU’s requirements in double materiality

IFCO, Euro Pool, and Logifruit assess the sustainability of their activities and their impact both financially and on people and the environment.   Double Materiality has become a central issue for companies. The concept of Double Materiality was formally introduced by the European Commission in its 2019 Climate-Related Non-Financial Reporting Guidelines. The Corporate Sustainability Reporting Directive (CSRD) also incorporates the…