RDG Annual Report 2023

RDG Annual Report 2023Rosendahl Design Group A/S Annual Report 2023 • ESG Reporting Double materiality A two-sided perspective Company FIGURE 3 DOUBLE MATERIALITY OUT PACT RD IMPACT WA DOUBLE MATERIALITY INWARD IM Planet & Society Double materiality is one of the cornerstones in the coming European Corporate Sustainability Reporting Directive (CSRD). Due to the size and turnover of Rosendahl Design Group, we are not required to comply with the CSRD until reporting year 2025, but the requirements are extensive, and we have there- fore started preparing already. The Double Materiality Assess- ment presented in this report is a step towards aligning with the coming legislation and the European Sustainability Report- ing Standard (ESRS), as well as identifying any data gaps according to the standard. The double materiality assessment takes the full value chain into consideration, an overview of the Rosendahl Design Group value chain can be seen on the next page. 24Side 23Side 25