1、LEVERAGING CORPORATE SUSTAINABILITY REPORTING FOR CIRCULAR TRANSFORMATIONA white paper ofCOALITION CIRCULAR ACCOUNTINGHow to get the most out of your materiality assessment and selection of indicatorsCONTENTS1-INTRODUCTION62-MATERIALITY ASSESSMENT IN THE CONTEXT OF DOUBLE MATERIALITY123-SELECTION OF

2、 INDICATORS304-FROM BOX-TICKING TO GROUNDBREAKING:EMBRACING THE SYSTEMIC POTENTIAL OF THE CSRD 42REFERENCES44COLOPHON452ABOUT THE COALITION CIRCULAR ACCOUNTINGCircle Economy,The Royal Netherlands Institute of Chartered Accountants (NBA)and Invest-NL have formed a coalition to jointly identify and in

3、vestigate reporting and accounting issues in the circular economy.The coalition consists of internal finance professionals,financiers,sustainability consultants,accountants,external auditors and academic researchers.In the CCA,we collaborate to gain a better understanding of current financing and re

4、porting guidelines and,where necessary,to formulate new guidelines that are fit for purpose in the circular economy.The coalition utilises a variety of practical case studies to investigate challenges and develop new knowledge and potential solutions.The CCA has been working on the Hempel case in a

5、Community of Practice(CoP)formata pre-competitive environment where stakeholders with different professional backgrounds share and develop knowledge.ABOUT HEMPELHempel is a multinational paints and coatings producer that specialises in developing and manufacturing coating solutions and services acro

6、ss four major application areas:decorative,energy,infrastructure and marine.Founded in Denmark in 1915,Hempel now operates 26 factories globally and has a workforce of over 7,500 employees.In recent years,Hempel has demonstrated a strong commitment to the environmental impact of both its own busines