Reporting on double materiality assessment

Chloé Vincent (), Clément Morlat (), Kadoukpè Babaodi (), Alexandre Rambaud (), Pascal Durand () and Maxime Mathon ()
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Chloé Vincent: AMF - Autorité des Marchés Financiers
Clément Morlat: chaire Double Matérialité - ILB - Institut Louis Bachelier

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Abstract: The present report provides with insight from the first sustainability reports in line with the new EU reporting standards (ESRS) and published by a sample of 15 French large companies. The analysis i) suggests a significant and positive evolution of reporting practices and ii) identifies the challenges to overcome for producing a meaningful sustainability reporting. The objective of this in-depth study on the DMA (reporting on its process and results) is twofold: - to carry out a review of the actual practices in the context of the 1st application of the ESRS requirements - to identify challenges and limits in the sustainability reporting production process (areas where guidance on or clarifications of the ESRS would be most needed in order to increase the quality of the DMA)

Date: 2026-01-19
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Published in Chaire Double Matérialité. 2026

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Persistent link: https://EconPapers.repec.org/RePEc:hal:wpaper:hal-05464699

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