Wereldhave

CSRD | Reporting | Double Materiality Analysis

About the client

Wereldhave invests in Full Service Centers: modern shopping centers that contribute to people’s daily lives. Guided by the vision Invest in a Better Tomorrow, the company creates spaces that are not only commercially attractive but also healthy, sustainable and socially valuable. Sustainability is not a side issue – it’s a strategic priority. With its 2030 ESG program, Wereldhave aims for lower emissions, less waste, and greater impact for local communities.

About the project

Wereldhave publishes a comprehensive sustainability report annually, but starting in 2025, new requirements will apply. That’s why the company asked 2BHonest to help make its sustainability reporting more concrete and in-depth – aligned with the CSRD and EU Taxonomy. 

Activities

In 2022 and 2023, we supported Wereldhave with three key components:

1. EU Taxonomy assessment

We analyzed the extent to which Wereldhave’s activities fall under the EU Taxonomy and identified actions needed to increase eligibility.

2. CSRD gap analyse

We examined which reporting requirements were already met and where the biggest data gaps existed. Based on this, we formulated targeted next steps.

3. Double Materiality Analysis (DMA)

Through stakeholder engagement and impact analyses, we identified which sustainability topics are material for Wereldhave.

In 2024, we continued with Project Terra – a preparation for the readiness assessment by the auditor. We:

• Reviewed the ESG KPI Manual and CSRD Gap analysis,
• Delivered workshops on circularity and due diligence to make those topics more concrete,
• Provided ongoing support to the Sustainability Manager.

Results

The first project delivered clear insights into the key sustainability topics, concrete actions to close CSRD gaps, and a strong foundation for future reporting. In 2024, the auditor gave a positive assessment: the process around DMA and KPI manual was deemed professional and complete.dom de DMA en ESG KPI Manual werd als professioneel en volledig bestempeld.

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Impact makers

From ambition to action

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