Sustainability Reporting Journey: Double Materiality Assessment

We embarked on a 6-month mission with thyssenkrupp Marine Systems. This journey began with a Double Materiality Assessment, a crucial step in identifying material ESG issues to be included in the inaugural thyssenkrupp Marine Systems sustainability report based on ESRS standards.

CSRD: Europe leads the way for ESG reporting​

Understanding the CSRD

Great news from the EU: The Corporate Sustainability Reporting Directive (CSRD) promotes increased transparency and harmonized disclosure for sustainability information in financial reports. Broadening the Non-Financial Reporting Directive’s scope, CSRD introduces double materiality and standardized reporting, which will be progressively implemented between 2025-2029.

Responsible Sourcing Best Practice

Collaborating for 3 months, we analyzed eco-responsible purchasing practices in railway and industrial sectors for a French public operator. After researching and conducting interviews with 20 European companies, we provided 10 actionable recommendations aligned with the client’s CSR strategy.

Baptiste Grüss

Consultant & Env. Policy Regulations Expert

A good understanding makes concrete and positive action possible

Environmental Sustainability Fundamentals

The circular economy (CE) helps achieve sustainability by maximizing resource value and minimizing waste. While sustainability encompasses people, profit, and planet, CE principles address resource extraction, production, and consumption. Regulations and business model adaptations contribute to this transformation.

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