As new regulatory requirements pile up, double materiality assessments have become a common denominator to many of these new corporate responsibilities.
The idea of double materiality has become synonym with sustainability reporting. As a matter of fact, it is present in international standards such as GRI or SASB, as well as in European sustainability regulations such as the CSRD or the newly approved CSDDD.
All in all, what this tells us, is that double materiality assessments are starting to become a basic requirement for companies’ overall sustainability evaluation and disclosure.
Nonetheless, approaching such a big and important endeavor can feel daunting at times, which is why we have conducted this comprehensive guide on how to approach double materiality assessments.
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How to approach Double Materiality Assessments
This guide aims to offer a comprehensive look into the concept of double materiality, as well as how to navigate conducting double materiality assessments.
