With the EU’s plans for sustainable finance and the revision of corporate sustainability reporting requirements, an exciting policy dialogue on corporate transparency is set to begin this spring. Over the course of the year, we would like to discuss various practical aspects of sustainability reporting in the econsense Reporting Dialog, such as the design and compatibility of reporting standards (EU, international), as well as the digitization of reports.

The first econsense Reporting Dialog on May 17, 2021, from 2:00 p.m. to 3:30 p.m., will focus on “Materiality in the Context of the Realignment of EU Sustainability Reporting.” Which topics and information should companies disclose from the perspective of which stakeholders—in other words, what are the overarching material issues? How do companies view the materiality definition in the revised EU directive (NFRD II), and how can it be implemented? To what extent does the legal definition of materiality align with the topics that companies consider relevant for management decision-making?