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CSRD Sector Materiality

Renewable Resources & Alternative Energy - November 2024​

How do you capture the right industry context for your materiality assessment? These charts show the industries within the Renewables sector over the last 12 months. There are 0.7 million conversations relevant to the ESRS taxonomy and 2.1 million conversations relevant to the broader non-ESRS taxonomy.

Industries covered:

  • Biofuels
  • Fuel Cells & Industrial Batteries
  • Forestry Management
  • Pulp & Paper Products
  • Solar Technology & Project Developers
  • Wind Technology & Project Developers

ESRS Taxonomy

Broad Taxonomy

EFRAG's para 68 guidance makes it clear that organisations must assess the context in which they operate. Specifically:

"The undertaking develops an overview of its activities and business relationships, the context in which these take place, and an understanding of its key affected stakeholders. This overview provides key inputs to identify the undertaking's IROs."

EFRAG's para 74 guidance makes it clear that organisations must assess the context in which they operate. Specifically:

"It is equally important for the undertaking to consider entity-specific sustainability matters not covered in that list, if any."

But let's be honest—no single person, even an “industry expert”, can fully grasp every material subtopic across an entire sector from the past year.

Feel free to use these insights in your CSRD reporting - just credit Mettle Capital. And if you would like IRO-specific information for your sector or organisation please drop us a line.