Projet de lignes directrices européennes pour l'établissement de rapports sur le développement durable 1 Lignes directrices conceptuelles sur la double matérialité pour l'établissement de normes

The purpose of these guidelines is to provide definitions, guidance, tools and processes that should be used to determine which sustainability topics or sub-topics are material, and therefore necessitate appropriate disclosures to be defined by the ESRS.
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