GRI publishes guidance documents on double materiality, due diligence and CSRD
28 Mar, 2024
The Global Reporting Initiative (GRI) has published three new documents titled 'Guides for Policy Makers'. The guides cover double materiality, due diligence and the Corporate Sustainability Reporting Directive (CSRD).
The titles of the guides are as follows:
- Double materiality. The guiding principle for sustainability reporting, covering the interconnectedness of an entity's impacts on society and the environment with its financial performance.
- Due diligence. Can managing adverse impacts be simplified?, discussing how a business prevents, mitigates and accounts for its impacts.
- CSRD. Implications for companies outside the EU, setting out the benefits for policymakers in harmonising their sustainability disclosure regulations with the EU.
Please click to access the guides via the press release on the GRI website.
