What is double materiality in the French sustainability report?
Double materiality means the undertaking reports both the impact of its activity on people and the environment and the risks and opportunities that sustainability matters create for the undertaking. The two perspectives are assessed separately and then combined, and the assessment covers the upstream and downstream value chain. The outcome and the method appear in the sustainability statement, which is assured by a statutory auditor or an accredited independent body.
Source
- Source
- French Commercial Code, Articles L. 232-6-3 and L. 233-28-4, and ESRS 1 section 3, Annex I to Delegated Regulation (EU) 2023/2772
- Source
- Légifrance
- Area
- Sustainability, CSR and environment
- Checked
- 2026-09-21
Questions
Ready-made pack
CSRD reporting pack
total 186.25 € (about 201 USD)
The basis for what you just read, ready for the file.
The sustainability reporting basis in one file: the CSRD articles, the taxonomy regulation and the link to CSDDD, with an evidence chain per row.
Evidence chain, hash and read date per row. One-time purchase, delivered instantly.
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.