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Dubbele materialiteit: de toekomst van duurzaamheidsverslaggeving volgens ESRS en experts

Author

Listed:
  • Niels van Nieuw Amerongen

    (V&A accountants-adviseurs, Noordwijk, Netherlands
    Nyenrode Business Universiteit, Breukelen, Netherlands)

  • Remko Renes

    (Nyenrode Business Universiteit, Breukelen, Netherlands)

  • Auke de Bos

    (Erasmus Universiteit Rotterdam, Rotterdam, Netherlands)

Abstract

Dubbele materialiteit is een nieuw concept dat centraal staat in de European Sustainability Reporting Standards (ESRS). De ESRS zijn ontwikkeld door de European Financial Reporting Advisory Group (EFRAG) met het doel de Europese Corporate Sustainability Reporting Directive (CSRD) van 2022 te implementeren en uniforme duurzaamheidsverslaggeving te bevorderen. Dubbele materialiteit impliceert dat bedrijven zowel de impact van hun activiteiten op ecologisch, sociaal en governance vlak ("inside out") als de financiële gevolgen van ESG-factoren voor de organisatie zelf ("outside in") moeten evalueren ten behoeve van hun externe verslaggeving. In deze bijdrage wordt het concept van dubbele materialiteit geanalyseerd en wordt de visie van Nederlandse experts op de toepassing van deze aanpak in de nabije toekomst besproken.

Suggested Citation

  • Niels van Nieuw Amerongen & Remko Renes & Auke de Bos, 2023. "Dubbele materialiteit: de toekomst van duurzaamheidsverslaggeving volgens ESRS en experts," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 97(3-4), pages 101-113, April.
    • Handle: RePEc:arh:jmabec:v:97:y:2023:i:3-4:p:101-113
    DOI: 10.5117/mab.97.101191
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