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Advisory on CSRD: Double materiality analysis and determination of relevant data points

ecos prepared the implementation of the European Corporate Sustainability Reporting Directive (CSRD) with a globally active Swiss SME. We supported a double materiality analysis and determined gaps with regards to relevant data points.

Client: confidential
Project period: 04/2024-09/2024

ecos carried out a double materiality analysis for a Swiss SME in the automotive industry that is subject to the European reporting obligations under the CSRD (Corporate Sustainability Reporting Directive) for the 2025 financial year. We started with knowledge transfer and built up for the client’s stakeholders. Then we developed a suitable procedure for determining the material impacts, risks and opportunities based on the ESRS (European Sustainability Reporting Standard) requirements. This included the creation of a longlist of potential topics and the evaluation of topics with the help of a stakeholder workshop and interviews with experts on specific issues.
Based on the results, we determined the relevant data points were determined, and carried out a gap analysis, comparing to current reporting practice. As a last step we developed a roadmap for closing the gaps and implementation of CSRD.