Maarten Andriessen
Senior Consultant
About the client
Wereldhave invests in Full Service Centers: modern shopping centers that enrich people’s daily lives. Guided by its vision, “Invest in a Better Tomorrow ,” the company works to create spaces that are not only commercially attractive but also healthy, sustainable, and socially valuable. Sustainability is not an afterthought here, but a strategic priority. With its ESG program for 2030, Wereldhave is committed to reducing emissions, minimizing waste, and making a greater impact on the local community.
About the project
Wereldhave publishes a comprehensive annual sustainability report, but different requirements will apply starting in 2025. That is why the company asked 2BHonest to help it refine and expand its sustainability reporting — in line with the CSRD and the EU Taxonomy.
Work
In 2022 and 2023, we helped Wereldhave with three key areas:
1. EU Taxonomy Assessment: We analyzed the extent to which Wereldhaves activities fall under the EU Taxonomy and what actions were needed to increase their “eligibility.”
2. CSRD Gap Analysis
We examined which reporting requirements had already been met and where the biggest data gaps were. Based on that, we formulated targeted next steps.
3. Dual Materiality Analysis (DMA)
Through stakeholder engagement and impact analyses, we identified which sustainability issues are truly material for Wereldhave.
In 2024, we continued with Project Terra — part of our preparation for the auditor’s readiness assessment. We:
Result
The first project yielded clear insights into the most important sustainability issues, concrete actions to address CSRD gaps, and a strong foundation for future reporting.
In 2024, the auditor issued a positive assessment: the process surrounding the DMA and ESG KPI Manual was deemed professional and comprehensive.
Impact makers
Judith IJszenga
Consultant
From ambition to action
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