DNV’s guide to materiality across global standards and reporting requirements

DNV’s Materiality Requirements Guide

Download DNV's updated Materiality Guide now and enhance your reporting

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Download our updated Materiality Guide

Global and regional sustainability reporting standards have evolved rapidly since we first published our guide in 2022. This October 2024 update reviews the most recent requirements following regulatory and market-driven updates in the way organisations are required to assess and disclose their Environmental, Social and Governance (ESG) impacts. Materiality Assessments are now recognised as essential for identifying material impacts, risks and opportunities for companies and their stakeholders (both financial and impact materiality).

Our updated Materiality Guide helps you navigate the specific requirements for conducting and reporting on materiality across a range of different sustainability reporting standards. Key requirements of each standard are summarised such as the type of materiality, reporting scope and obligation as well as alignment with other standards.

Download your complimentary copy of DNV's updated Materiality Guide today to navigate the different materiality reporting requirements with confidence.

Read our thought leadership article on double materiality

Supply chain & product assurance

Corporate Sustainability Reporting Directive (CSRD)

The Corporate Sustainability Reporting Directive (CSRD) is now in effect. This directive aligns with the European Green Deal commitments and replaces the Non-Financial Reporting Directive (NFRD). The CSRD significantly increases the reporting requirements for organizations within its scope, ensuring greater availability and transparency of corporate sustainability disclosures for stakeholders.

Supply chain & product assurance

Sustainability

In simple terms, they put sustainable practices at the heart of their business model. This results in lower risks, new revenue streams, better customer relationships and improved competitive positioning. For the leaders, sustainability isn't a trivial sideline; instead, it’s integral to all their business decisions and the way they create value.

Supply chain & product assurance

EU Green Deal

With the goal of making Europe the first climate neutral continent in the world, the EU has developed the EU Green Deal. This set of regulations aims to make all sectors of the EU’s economy fit to meet this challenge and provide a path to reach its climate targets by 2030 in a fair, cost effective and competitive way.

Watch the webinar recording: "Navigating Double Materiality: Overcoming CSRD challenges"

Are you a leader or practitioner grappling with the The Corporate Sustainability Reporting Directive (CSRD)? Are you wondering how to run an effective Double materiality process? Join our experts who will guide you through the key aspects of CSRD-aligned Double Materiality.