顺便说一句,ESRS也是按照E,S,G分类的,也许以后我会具体介绍ESRS,我个人一直都对reporting standards很感兴趣。 CSRD采用的是double materiality(materiality可以理解为,认为什么东西是非常重要的那个标准)。所谓double materiality就是既看企业对环境、对人的影响,也看外部环境、事件等对企业的影响。关于materiality,我会在...
CSRD(欧盟的一个法案,详见本系列文章第二篇)则采用的是双重重要性(double materiality)原则,同时会去看impact materiality以及financial materiality。 实务中需要注意的是,欧盟的双重重要性,double materiality,只要符合financial或者是impact materiality两者之一即可,不需要同时符合两者。 也许写到这里,大家还是有点困惑,比如...
Double Materialitycaptures the concept that ESG is directional. Firstly, there are the internal ESG factors that impact the environment, economy, and society. Emissions or employment practices for example. Secondly, there are the external ESG factors that will have a ma...
"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 analysis to see what materially affects your business and the impact of your business Get a 30,000 foot view of your own tailored ESG priorities Detailed breakdown of the different sources used to calculate the double materiality scores ...
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 ...
Double materiality analysis to see what materially affects your business and the impact of your business Get a 30,000 foot view of your own tailored ESG priorities Detailed breakdown of the different sources used to calculate the double materiality scores ...
apply the financial accounting concept of materiality to ESG issues and extend it to what's calleddouble materiality. That considers not only how material -- or important -- different ESG factors are to a company's business operations, but also their materiality to different groups of ...
2. Perform a materiality assessment A robust materiality assessment helps to identify social and environmental concerns for investors. Strive for alignment using a double-materiality assessment, evaluating issues that have an outward impact and those that stand to impact the business. Gaini...
The TNFD’s four pillars have also been adopted by EFRAG, although some adaptation was required to ensure that the concept of ‘double materiality’ required under CSRD is preserved. Wealth and asset management ESMA guidelines on using ESG and sustainability terms in fund names ESMA has ...