GRI publishes guidance on double materiality, due diligence and CSRD

GRI publishes guidance on double materiality, due diligence and CSRD

Global Reporting Initiative (GRI) has published three new guidance documents on the following topics:
  • Double materiality: This guidance covers the interconnectedness of a company's impacts on society and the environment with its financial performance.
  • Due diligence: This guidance addresses how a business prevents, mitigates and accounts for its impacts.
  • Corporate Sustainability Reporting Directive (CSRD): This guidance discusses the benefits for policymakers in harmonizing their sustainability disclosure regulations with the EU.
The guidance material may be accessed here.