ESRS: Managing Impact – Risk – Opportunities
On 21 March 2024, we discussed the connections between sustainability reporting and traditional risk management with Prof. Dr Alexander Bassen and Prof. Dr Kerstin Lopatta.
The statement by Prof Bassen and Prof Lopatta provided clarity: The methodology of traditional risk management is the basis for the materiality analysis. Risk management alone is not sufficient for the materiality analysis, but medium-sized companies in particular can transfer synergies from opportunity and risk management into the materiality analysis processes.
We are delighted that Prof Dr Alexander Bassen and Prof Dr Kerstin Lopatta are also members of the Management Alliance Sounding Board.