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Double materiality made easy

Double materiality is part of the EU’s planned Corporate Sustainability Reporting Directive (CSRD). From 2024, this Directive will apply to thousands of companies across the EU.

Getting to grips with double materiality can seem daunting. But it’s simpler than you may think.

Our case study draws on one particular example – TIP Group, a trailer and truck services business, headquartered in the Netherlands, with more than 3,000 employees in 18 countries across Europe and Canada. In 2023, TIP Group – with the help of Kōan – carried out its first double materiality exercise