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Double materiality analysis
The new European Corporate Sustainability Reporting Directive (CSRD) mandates organizations to conduct a double materiality assessment as a crucial initial step. Through this approach, sustainability is examined from two perspectives: 'impact' materiality, which assesses how a company impacts the environment and society, and 'financial' materiality, which evaluates the financial impact of sustainability topics on a company.
Starting from the financial year 2024, Fluvius will prepare its annual report in accordance with the new CSRD guidelines. Explore the outcome of our recent double materiality assessment as we continue our commitment to a sustainable future.