Implementing the Corporate Sustainability Reporting Directive (CSRD) introduces several key terms critical to modern sustainability reporting. According to Greenomy, among these, Double Materiality Assessment (DMA), Impacts, Risks, and Opportunities (IROs), European Sustainability Reporting Standards (ESRS), and Gap Analysis are pivotal. IROs are especially central to the DMA within the CSRD framework, aiding in understanding both how...Read More