Double materiality assessment in practice

Link to slides (pdf): https://mcusercontent.com/83ae1719ebb2e5181a143b28e/files/5b65e66a-2684-475d-22ca-dc587e5517b4/DoubleMateriality_PwC_Bonus.2024.pdf

Agenda:

Intro: 00:00 - 01:31 (ca. 1 min)
ESG Resporting requirements for FY2024 & FY2025: 01:31 - 04:02 (ca. 3 min)
The architecture of the new EU SRS: 04:02 - 05:45 (ca. 2 min)
The ESRS (overview): 05:45 - 09:22 (ca. 4 min)
Impacts, risks and opoortunities: 09:22 - 18:34 (ca. 9 min)
Characteristics of severity: 18:34 - 21:06 (ca. 3 min)
Example of scoring: 21:06 - 21:47 (ca. 1 min)
Impacts assessment: 21:47 - 28:57 (ca. 9 min)
Financial assesssment (ESRS): 28:57 - 39:15 (ca. 10 min)
From topics and IRO to concrete data (how): 39:15 - 41:02 (ca. 2 min)
Key pifalls to avoid: 41:02 - 43:13 (ca. 2 min)
Reflection + questions: 43:13 - end (ca. 8 min)