Material fields of action are areas in which a company, an organization or an individual must take certain activities and measures in order to achieve specific sustainability goals. These fields of action can relate to different areas, such as environment, social affairs, economy, ethics, legislation, education and innovation. In each field of action, relevant processes, responsibilities and resources must be defined in order to achieve goals effectively and efficiently.
Definition:
Fields of action
The Corporate Social Responsibility Directive (CSRD) defines essential fields of action for companies in the area of sustainable development and social responsibility. According to the CSRD, the essential fields of action include:
CSRD encourages companies to disclose and continuously improve their performance in these areas.
The key areas of action should be identified in an individual materiality analysis based on the principle of double materiality and validated in a stakeholder survey.
