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Double Materiality Assessments in Year 2 CSRD Reports

An analysis of year 2 CSRD Double Materiality Assessments. See examples from x5 issuers.

Aakash Kapur

February 19, 2026

ESG Insights

CSRD early reporters. How do reports released in 2026 differ from those in 2025 in the Netherlands?

Last year we reviewed 25 Netherlands ESRS/CSRD reports to see how companies approached the first wave of ESRS-aligned reporting. This year, because we’

Julianne Flesher

February 18, 2026

ESG Insights

Four Jurisdictions, Four Industries: Key Insights from FY2025 CSRD Reports

An analysis of four companies from four jurisdictions CSRD FY2025 repors.

Julianne Flesher

February 11, 2026

ESG Insights

What has changed for 2nd Year CSRD Responders (Denmark Issuers)

Comparing the FY2024 versus FY2025 CSRD disclosures of x5 Danish Companies

Aakash Kapur

February 5, 2026

ESG Insights

The CDP Dividend: Why Companies Still Report (and Why Physical Risk is actually Opportunity)

CDP shared that companies disclosing through CDP reduce their direct emissions by 7–10% on average within two years of an investor request

Aakash Kapur

January 15, 2026

ESG Insights

ESG Event Recap - 2025

For me, 2025 was a year of getting away from the screen. We at Nossa attended more events and met more clients in-person than in previous years, reinfo

ESG Insights

Articles

Double Materiality Assessments in Year 2 CSRD Reports

CSRD early reporters. How do reports released in 2026 differ from those in 2025 in the Netherlands?

Four Jurisdictions, Four Industries: Key Insights from FY2025 CSRD Reports

What has changed for 2nd Year CSRD Responders (Denmark Issuers)

The CDP Dividend: Why Companies Still Report (and Why Physical Risk is actually Opportunity)

ESG Event Recap - 2025

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