2 May 23

Materiality in ESG reporting: What you need to know

Sustainability reporting has become increasingly important for companies as stakeholders demand greater transparency and accountability on ESG issues. Materiality is a key concept in sustainability reporting, as it helps companies identify the most important sustainability issues to report on, and provides stakeholders with more meaningful and relevant information. Materiality is based on the idea that not all sustainability issues are equally important and that companies should focus their reporting efforts on the issues that are most material to their business and stakeholders.

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Environment , double materiality , materiality assessment

25 Aug 21

What is ‘double materiality’ and why should you consider it?

During the last year, significant progress was made on unifying sustainability reporting standards and terminology. After a long time of shifting viewpoints on what materiality means, who it is for and whether the sustainability sector should even use the term materiality, an agreement has begun to form that materiality is ‘double’ and dynamic.

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Frameworks , double materiality