Double materiality is a key part of the European Sustainability Reporting Standards & will be required by many companies due to the CSRD.
Double materiality in practice The following examples illustrate double materiality -- each company evaluates and discloses the financial effect of sustainability issues on its operations and its own impact on ESG issues in turn: Healthcare. The emergence of digital health offerings has financial consid...
"Double materiality" 是会计概念“财务重要性”的一个扩展。在传统的财务重要性概念中,关注的是气候、社会这些外界因素对公司财务的影响,也就是下图中“climate-related impacts on the company" "Double materiality" 的概念则进一步扩展了这一点:不仅是气候相关的影响对公司可能是重要的,公司对气候(或其他任何ESG因...
Double-materiality assessments can be daunting for companies because it is new, even though the European Financial Reporting Advisory Group (EFRAG) hasrecently published guidance documentsto facilitate a consistent and comprehensive double-materiality assessment process. In practice, the exercise of assessing...
Double materiality can be a decision left to jurisdictions such as the EU, China or the US, which are currently working on their own systems of mandatory climate risk reporting. ‘The ISSB has a definition of materiality that could allow Europe to overlay double materiality, although ...
MATERIALITY (Accounting)INVESTORSThe use of ESG ratings and scores has become ubiquitous in asset management, with 9 in 10 European fund managers in a recent survey using them to support their investment process. Meanwhile, these tools have come under sustained criticism, with ...
互動式 ESG 指南:雙重重要性評價 深入了解 什麼是雙重重要性? 雙重重要性將永續發展報告中的重要性概念向前更推進一步。根據雙重重要性,公司必須報告其業務如何受到永續發展議題(「由外而內」)的影響,以及其活動如何影響社會和環境(「由內而外」)。
double materialityESG Social factors double materiality针对的E&S是Positive&Negative Impact吗?添加评论 0 0 1 个答案 净净_品职助教 · 2023年12月17日 嗨,从没放弃的小努力你好: 正面和负面影响都是要考虑的,同学应该是想要问这个吧 双重重要性的概念认为公司应该在两个方面进行报告:1) 在影响企业...
ESG 请问double materiality不仅披露financial materiality,还有social和environment materiality,请问only positive social environment materiality还是positive和negative都有?添加评论 0 0 1 个答案 王岑· 2023年10月31日 嗨,努力学习的PZer你好: Double materiality的意思是,不仅仅环境对于公司的影响重要,而公司对于环境...
Appendix 1: ESG Sectoral Indicator Pool with a Double Materiality Perspective Industry-specific indicators Reference Commercial banks Announced layoffs to total employees GRI FS4 Anti-competition controversies count SASB FN-CB-510a Average employee length of service GRI FS4 Bribery, corruption and fraud ...