Double materiality and the CSRD

Within the new Corporate Sustainability Reporting Directive (CSRD), the concept of double materiality plays an important role. Companies that will soon have to report on their ESG performance based on the CSRD will therefore be required to carry out a double materiality analysis. Simply put, a company must use this analysis to demonstrate which topics […]

Making use of CSRD and ESG should serve as a means to create an impact, rather than being the ultimate goal in itself.

Criticism of ESG is increasing. There is dissatisfaction in the business community about the increased regulatory burden, while various specialists question the effectiveness and reliability of ESG as a benchmark for (the improvement of) social performance. We largely agree with that criticism, and furthermore expect that the introduction of CSRD will suffer a similar fate. […]

Responsible Business soon mandatory: these laws are coming

Under the influence of increasing societal pressure, both the European and the Dutch legislature are intensively developing new, stricter legislation in the field of Corporate Social Responsibility (CSR). In this article, we provide an overview of the most recent developments in CSR legislation: the European Corporate Sustainability Due Diligence Directive (CSDDD), the Dutch CSR law […]

CSRD step-by-step plan

The Corporate Sustainability Reporting Directive (CSRD) is increasingly on the agenda and attracts the attention of countless organisations. How can companies meet the strict requirements while increasing their impact? How do initiatives linked to a circular economy contribute to the overall picture? Epact acts as an expert guide guiding companies on their sustainability journey. We […]

Customer reference UW: “Empact understands what we need”

Working works. Based on that motto, UW from Utrecht helps people with a distance to the labor market to find suitable work. In the past year, UW offered approximately one thousand people a suitable workplace. To this end, it works closely with a large number of companies, institutions, the municipality of Utrecht and other government […]