Reporting for Resonating Supply Chains: The Case of Tony's Chocolonely

Impact materiality is key to the CSRD and ESRS, requiring firms to assess and report their ESG impacts. Tony’s Chocolonely exemplifies a strategic approach to impact materiality, aiming not just to remove child labor from its supply chain but to address the broader societal issue. Through focused ESG metrics, transparency tools like the Beantracker and Impact Dashboard, and a collaborative supply chain model, Tony’s has driven meaningful change, proving that accounting plays a vital role in sustainability.