In 2023, Givaudan conducted its first-ever double materiality assessment, a comprehensive framework used to evaluate and disclose its environmental, social, and governance (ESG) impacts and risks. This assessment goes beyond traditional approaches by considering both outward-looking impacts on the environ...
We contribute to the literature by presenting the Fintech Sustainability Model, a new framework that aggregates the above four aspects, which could be the issues that underpin policies towards Fintech long-term sustainability, and allow understanding of the analysis of double materiality, what it ...
However, most of the ESRS rules will be mandatory depending on, or subject to, the assessment of double materiality. This article sheds light on the double materiality requirement. More particularly, the analysis focusses on the materiality assessment of the impacts of corporate actions, the ...
Evaluate the internal control system to provide recommendations for the core business activities to ensure the adequacy and appropriateness of internal control to prevent and minimize the business, materiality and audit risk. Qualifications Young Energetic Male/ Female with 1-3-year experience as internal...
be constructed and understood as strategic and subversive. Talking about the body in performance in discursive terms is a theoretical approach that allows us to consider the aesthetics and materiality of the body in performance, as well as to examine...
The world unconceals earth’s self-seclusion; earth tends to draw the world into its concealing. The world makes visible what is otherwise invisible; the earth is materiality that can never be explained or accounted for in terms of what can be shown. The movement between the...
As part of our new materiality exercise, we decided to strengthen the existing process and conduct a Double Materiality analysis, which helped us to obtain a more accurate view of the relationship we have with our environment and, from this, to identify the material1 issues for the Firm, ...
SDG Impact Index with Double Materiality Perspective: Evidence from OECD Commercial Bank IndustryFINANCIAL services industrySUSTAINABILITYPRINCIPAL components analysisBANKING industryFINANCIAL institutionsThe soundness and healthy functioning of financial institutions that contribute to sustainable development by ...
double materialityNetwork for Greening the Financial System scenariosStock-Flow Consistent modelThe analysis of the conditions under which, and extent to which climate-adjusted financial risk assessment affects firms' investment decisions in the low-carbonGourdel, Régis...
A coupled volume is attached and its materiality is established as variable. Both statistical and geometric relative analyses suggest a highly sensitive relationship between the coupled volume reverberation time and the doublesloped condition.doi:10.1260/135101005774353069Ermann...