Plus

CSRD | Double Materiality Analysis | Reporting

About the commissioning party

PLUS is a supermarket chain with now more than 500 shops across the Netherlands. PLUS stands for good food, the neighbourhood and for each other.  

About the project

PLUS approached 2BHonest to map out its material ESG themes and reporting readiness, and to develop an action plan to meet the requirements of the Corporate Sustainability Reporting Directive (CSRD) in 2026.  

Activities

We started with an internal and external analysis to identify the most important sector-wide ESG themes. We then validated these themes through interviews with internal and external stakeholders, which culminated in a definitive shortlist of ESG issues. 

With this information, we organised workshops to identify and assess the impact and financial materiality of the selected themes. We also assessed the reporting readiness of PLUS by identifying the requirements for CSRD reporting. 

Based on these comprehensive analyses and evaluations, we came up with an action plan whereby we prioritised the key actions in order to be ready for CSRD reporting by 2026. Lastly, we devised a CSRD governance structure to clearly define roles and responsibilities within the organisation. 

Result

These efforts enable PLUS to better assess its current situation, plan ahead and prioritise steps that are essential for the future. 

“Tijdens het traject met 2BHonest voelde het niet alsof er een opdracht voor ons werd uitgevoerd. We hebben echt als team samengewerkt op een manier die bij PLUS past. Samen hebben we onze dubbele materialiteitsanalyse en CSRD gap-analyse uitgevoerd en een CSRD-actieplan opgesteld.”

Marieke Hoffmann
ESG officer bij PLUS

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