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Reporting on double materiality assessment

Author

Listed:
  • Chloé Vincent

    (AMF - Autorité des Marchés Financiers)

  • Clément Morlat

    (chaire Double Matérialité - ILB - Institut Louis Bachelier)

  • Kadoukpè Babaodi

  • Alexandre Rambaud

  • Pascal Durand

  • Maxime Mathon

Abstract

The present report provides with insight from the first sustainability reports in line with the new EU reporting standards (ESRS) and published by a sample of 15 French large companies. The analysis i) suggests a significant and positive evolution of reporting practices and ii) identifies the challenges to overcome for producing a meaningful sustainability reporting. The objective of this in-depth study on the DMA (reporting on its process and results) is twofold: - to carry out a review of the actual practices in the context of the 1st application of the ESRS requirements - to identify challenges and limits in the sustainability reporting production process (areas where guidance on or clarifications of the ESRS would be most needed in order to increase the quality of the DMA)

Suggested Citation

  • Chloé Vincent & Clément Morlat & Kadoukpè Babaodi & Alexandre Rambaud & Pascal Durand & Maxime Mathon, 2026. "Reporting on double materiality assessment," Working Papers hal-05464699, HAL.
    • Handle: RePEc:hal:wpaper:hal-05464699
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