CSRD in Action | Webcast

Deep-dives into ESRS and double materiality

The Corporate Sustainability Reporting Directive (CSRD) obligation is fast approaching. This European directive requires a great deal of effort from many companies and timely preparation. Most organizations are now aware that a lot is about to happen and that this has major implications. But do you also know at a detailed level what will be expected of you? What are the different ESRSs? And what do they mean for your company's operation and strategy? 

From the importance of a dual materiality assessment to the different ESRS sustainability standards - in this online webinar we take a deep dive. And you decide which of the two CSRD topics are currently the most relevant to you.


CSRD in Action | Implications of the draft delegated act

On Monday 19 June Kees-Jan de Vries, Willem-Jan Dubois and Noor Sanders explained in our webcast ‘CSRD in Action: implications of the draft delegated act’ the most significant proposed changes of the ESRS. What does this mean for your current preparations for CSRD? And what is the process and timeline from here?

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Introduction to the CSRD in Action

Alexander Spek, Sustainability Lead and Noor Sanders, CSRD Taskforce Lead introduce the CSRD and share context and background of the directive.

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0:09:42

Listen to the Introduction to CSRD in Action:

Explaining CSRD metrics and requirements

The CSRD requires a major effort from many companies and timely preparation. In the CSRD breakout recordings - video and audio - below, PwC experts explain the different aspects and metrics of the CSRD and ESRSs as well as its requirements and what it means in daily practice.

1. CSRD | Double materiality

Femke Helgers and Gerdien Gunnink share information about the double materiality approach as well as identifying the impacts and risks & opportunities.

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0:24:27

Double Materiality

2. ESRS E1 | Climate change

Roel Drost and Zac Lowe share an overview of ESRS E1 as well as the quantitative metrics and requirements. They also discuss practical guidance on next steps. You can also read more about the building blocks for net zero transformation.

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0:13:04

ESRS E1: Climate change

3. ESRS E4 | Biodiversity & Ecosystems

Marco Keijzer and Taylor Carroll share insights about ESRS E4, the impact of biodiversity loss in different ecosystems / sectors, as well as the requirements. They close off with gaps and good practices.

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0:20:26

ESRS E4: Biodiversity & Ecosystems

4. ESRS E5 | Resource use & circular economy

Simone Gager and Jan Willem van den Beukel discuss disclosure requirements of ESRS E5 and share practical insights from the industry. You can also read more about transforming to a circular business model.

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0:15:20

ESRS E5: Resource use & circular economy

5. ESRS S1 | Own workforce

Corien Dieterman and Steven Holscher share an overview and mandatory requirements of ESRS S1, as well as examples and opportunities in your organisation to gain insights on diversity & inclusion and being an equal opportunity employer who pays fair rewards.

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0:25:03

ESRS S1: Own workforce

6. ESRS S2 | Workers in the Value Chain

Anna Bulzomi and Waithera Kinyeki share an overview and requirements of ESRS S2 as well as discuss visibility of the value chain and understand the underlying human and labour rights standards​. They close off with challenges and opportunities for organisations.

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0:12:09

ESRS S2: Workers in the value chain

7. ESRS S3 | Affected Communities

Ellen McCready and Mila Harmelink share an overview of the ESRS S3 requirements, discuss challenges seen in daily practice, and share opportunities for organizations, including the use of the Responsible Business Simulator to assess the community impact when making business decisions.

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0:19:57

ESRS S3: Affected communities

8. ESRS S4 | Consumers & End-Users

Vanessa van der Wiel and Valentina Tan talk about the impact and dependencies on consumers and end-users in the value chain (ESRS S4). They also discuss examples of how some market players have addressed these requirements and  share a practical framework for how to get started.

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0:12:38

ESRS S4: Consumers & end-users

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0:09:02

Listen to the Closing CSRD in Action webcast:

Wrap up | CSRD in action webcast

Alexander Spek and Noor Sanders wrap up the CSRD in action webcast answering several questions sent in during the webcast. Questions answered are focussing on the double materiality assessment and next steps after that, to what level do PE companies need to report and the ESRS on climate.

Contact us

Alexander Spek

Alexander Spek

Partner, PwC Netherlands

Tel: +31 (0)62 039 89 82

Noor Sanders

Noor Sanders

Partner, PwC Netherlands

Tel: +31 (0)65 389 65 39

Willem-Jan Dubois

Willem-Jan Dubois

Partner, PwC Netherlands

Karin Meijer

Karin Meijer

Partner, PwC Netherlands

Tel: +31 (0)62 030 39 90

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