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内容表
- 🧾 CSRD重要性评估和双重重要性
- ⚙️ How the CSRD Materiality Analysis Works
- 🌍 Double Materiality: Impact and Financial Perspectives
- 📊 Scoring, Thresholds and Evaluation Sheets
- 📚 Sources and Guidelines for Materiality Analysis
- 🧾 Deciding What to Disclose and Using Transitional Provisions
- 📍 Disaggregation, Secondary Impacts and ESRS Linkages
- 🤝 Supporting Effective CSRD Materiality Assessment
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