Sector Signals

Research Notes

Sector analysis of market structure, technology shifts, and corporate strategy — grounded in verified facts.

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Practical Guide

Double Materiality Assessment: CSRD IRO Implementation

The first wave of CSRD started ESRS reporting in FY2024, while the second and third waves are subject to the April 2025 postponement. Considering the December 2025 Omnibus I, we break down IRO identification and IMA/FMA determination into practical procedures.

Sustainability CSRD Double Materiality Assessment