industrial organisation
2023
The double materiality analysis is the starting point for successful and compliant sustainability reporting in accordance with the Corporate Sustainability Reporting Directive (CSRD). Companies are confronted with a number of challenges due to the regulatory environment and its sometimes complex requirements.
Our client, an industry association, would like to provide its member companies with practical assistance in successfully implementing the materiality analysis.
With the experience gained from our previous CSRD projects, we have written a practical guide for our customers on how to successfully implement a materiality analysis in a compliant manner.
The first part of the guide covers the main changes to the regulations for sustainability reporting introduced by the CSRD. The aim is to provide member companies with as precise a picture as possible of these changes so that they can better estimate the effort involved.
The second part then explicitly addresses the implementation of the materiality analysis. From preparatory measures to the actual implementation and the safeguarding of results, companies should be given as comprehensive a picture as possible of the individual steps and the difficulties involved.
Additional practical tips and checklists for the respective steps support the manageability for companies and help with practical application.
The result of the project is a document of about 40 pages with texts, graphics and checklists. The completed guide was published on the website of the industry association and can be viewed and downloaded by member companies.
Latest update: 05.04.2024
Principal
Consultant
The automotive industry is undergoing fundamental change. How does this effect employment? And what will it mean for the individual professions? We investigated this on behalf of the VDA.
On behalf of the Federal Ministry for the Environment, Prognos compiled the Green Tech Atlas 2025. The atlas provides a comprehensive overview of the cross-sectional environmental tech-nology and resource efficiency industries.
On behalf of the Federal Ministry of Education, Science and Research and the Federal Government Commissioner for Culture and the Media, Prognos and partner analysed the economic and social situation of self-employed solo artists in creative professions.
A shrinking workforce, digitalisation and decarbonisation: Prognos examines the specific effects of global trends on regional labour markets.
Higher numbers of care-dependent persons and increasing costs - our aging population is putting long-term care insurance to the test. A new analysis shows what the future financial require-ments will be.
How effectively do the federal states utilise ERDF funding? Prognos supports various federal states with the evaluation of their ERDF programmes.
How effective is EU support for small and medium-sized enterprises (SMEs) through the European Regional Development Fund (ERDF)? On behalf of the European Commission, Prognos evaluates together with CSIL the ERDF funding in the period from 2014 to 2020.
The skilled-worker shortage is only due to get worse in the future. Our Potential Index shows: Increased digitalisation can help to cushion the negative consequences of the skilled-worker shortage in Germany.
On behalf of the Federal Ministry for Economic Affairs and Climate Action, we calculated the investments that will be required to restructure capital stock in the course of the envisaged net zero transition.
A race to catch up - this is what Europe needs if it is not to be left behind by the USA and China. In the SPIEGEL guest article, Christian Böllhoff calls for a new match plan with clear priorities for the new EU legislative period.
Prognos is one of the oldest economic research centres in Europe. Founded at the University of Basel, Prognos experts have been conducting research for a wide range of clients from the public and private sectors since 1959 – politically independent, scientifically sound.