What must a double materiality assessment contain?
The assessment must examine sustainability matters from two directions: the impact of the business on people and the environment, and the risks and opportunities those matters create for the company's results and position. A matter is material if it is material from either direction. The assessment covers the whole value chain, upstream and downstream, and the company must report how it was carried out, which stakeholders were heard and which thresholds were applied.
Source
- Reference
- Directive (EU) 2022/2464 and ESRS 1 section 3, implemented in the Annual Accounts Act (1995:1554) chapter 6
- Acts
- —
- Area
- Company law, tax and finance
- Read date
- 2026-09-22
Other acts in the same area
- Penningtvättslagen · SFS 2017:630
- LVM · SFS 2007:528
- Marknadsmissbrukslagen · SFS 2016:1306
- Betaltjänstlagen · SFS 2010:751
- ABL · SFS 2005:551
Questions and answers
- When must a Swedish limited company draw up a balance sheet for liquidation purposes?
- How long must accounting records be kept in Sweden?
- Which companies must file a sustainability report under the CSRD?
- Must a supplier send electronic invoices to the Swedish public sector?
- What must a company report under the EU taxonomy?
Ready-made pack
CSRD reporting pack
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The sustainability reporting basis in one file: the CSRD articles, the taxonomy regulation and the link to CSDDD, with an evidence chain per row.
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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.