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- The double-materiality concept - Global Reporting Initiative
double-materiality analysis, the conception of sustainable development is gradually shaped and reshaped (Puroila and Mäkelä, 2019; Tregidga and Milne, 2006) Investment in sustainability can be costly in the short-term, but can benefit the business in the long-term (Oh Chang, 2011) Materiality analysis can inform investment decision-
- Double materiality. The guiding principle for sustainability reporting
defines materiality, 75% of investors responded that materiality assessment should include external company impacts Only 6% of investors stated that materiality assessments should be limited to factors having a direct financial impact on the company Moreover, impact reporting is also highly relevant in
- GRI - Understanding materiality can unlock accountability
The basis of this overarching system has to be double materiality That is the only way to achieve the comparable and effective reporting needed to drive corporate accountability ” The GRI Perspective is a regular series, launched in January 2022, that dives under the surface of topical themes in the world of sustainability reporting
- Impact materiality: a pre-condition for financial resilience
Impact materiality: a pre-condition for financial resilience Corporate accountability is high on the global agenda, with the role of companies in addressing sustainability challenges a key thread throughout the recently concluded Biodiversity COP16 in Colombia, September's Climate Week NYC – and the upcoming Climate Change COP29 in Azerbaijan
- ‘Double materiality strengthens EU’s competitiveness’
In a letter to the European Commission by GRI’s newly appointed CEO Robin Hodess, she outlines that double materiality strengthens Europe’s competitiveness and delivers the decision-useful data required by investors and other stakeholders The letter is addressed to EC President Ursula von der Leyen, Vice-President Stéphane Séjourné
- CSRD ESSENTIALS - Global Reporting Initiative
Double materiality in the directive (hard law) Disclose information on: 1 Environmental 2 Social and employee matters 3 Respect for human rights 4 Bribery and corruption + to present general disclosures (business model, due diligence process, (etc ) Double materiality in the NFRD’s guidelines soft law) On a voluntary basis by Member States
- GRI - Why double-materiality is crucial for reporting organizational . . .
Double-materiality is central to the European Commission’s proposed Corporate Sustainability Reporting Directive (CSRD), while it also closely aligns with the materiality approach in the GRI Standards This paper seeks to inform the debate around how this concept drives sustainability and supports better decision-making by investors and other
- DOUBLE MATERIALITY: KEY TAKEAWAYS FROM THE HIGH-LEVEL POLICY DIALOGUE
the inclusion of the concept of double materiality in the CSRD, if it is fit-for-purpose to help achieve the required transparency on sustainable development impacts for all stakeholder groups, and how it influences global thinking In this document you will find the key takeaways from the dialogue Financial and sustainability reporting should be
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