Quiz

Question 1 of 10

Under the EU's Corporate Sustainability Reporting Directive (CSRD), what does the principle of 'double materiality' require a company to disclose?

• AOnly how sustainability issues affect the company's financial value
• BBoth how sustainability issues affect the company financially and how the company's operations affect the climate and society
• CEmissions data audited twice by two separate firms
• DBoth Scope 1 and Scope 2 emissions but not Scope 3