CO2 QUOTE Closing from 25-09-2026 86,47 €/T

Implementation Guide on Materiality Assessment.

The guidance focuses on the integration of material impacts, risks and opportunities (IROs) into sustainability statements. It highlights the comprehensive assessment of materiality, and encourages stakeholder participation, establishing criteria for assessing materiality and aligning with international standards. In addition, it requires specific disclosures related to IROs, and compliance with ESRS requirements.