ESRS 2.0 changed the rules. This guide tells you what that means for your Double Materiality Assessment, in plain English: what's different, what still stands, and what to do next.
Whether you're a Wave 1 company checking if your existing DMA still holds, or a Wave 2 company starting from scratch, this guide is for you.
What's inside
Everything the updated standards change for your DMA, in one place.
We put this together to help you work out what ESRS 2.0 means for your DMA, and what to do about it. Kōan has spent nearly 10 years helping listed companies report on sustainability. This was back when it was still called integrated reporting, long before CSRD brought double materiality into the boardroom.
Hi, we are Kōan
We put this together to help you work out what ESRS 2.0 means for your DMA, and what to do about it. Kōan has spent nearly 10 years helping listed companies report on sustainability. This was back when it was still called integrated reporting, long before CSRD brought double materiality into the boardroom.