Double Materiality In ESG Reporting - Week 32- February 17, 2024

Double materiality in sustainability reporting, emphasizing the importance of understanding both a company's impact on the environment and society and how these impacts affect its finances.
It's not just about combining these two perspectives to decide what matters; each aspect should be considered separately.
Whether an issue is financially important or has an impact on the environment and society, it should be taken seriously.
Companies should first assess how their actions affect the world around them, and then identify the specific information that is financially important to them and their stakeholders.
Resources shared in the session:
1. What is Materiality • What is Materiality
2. KPMG- assets.kpmg.com/content/dam/k...
3. MSCI- www.msci.com/our-solutions/es...
4. SASB- sasb.org/standards/materialit...
5. Sustainalytics-connect.sustainalytics.com/hu...
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