In line with historical-materialist social theory, the concept of a double materiality of democracy is introduced to provide for an adequate understanding of the challenges for social-ecological transformations faced by current capitalist and fossil-fuel based democracies. The renewable energy transition ...
Reading: Double materiality in the frame Reporting on a company's impact on the outside world, as well as fulfilling sustainability disclosure requirements, raises a number of issuesShare Share via twitter Share via facebook Share via linkedin Share via email Close share panel Author ...
While this may seem like a long time away, the reality is that many experts and heads of sustainability at impacted companies are advising that compliance professionals should start now because of the requirement for a double-materiality assessment, which will determine the scope of companies’ requ...
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To navigate the CSRD and ESRS successfully, the double materiality principle must be applied. Double materiality means evaluating not only the sustainability matters that may trigger financial effects – both positive or negative – on the business (financial materiality), but also the pos...
Reporting on double materiality in ESG: Single materiality considers only the inward impacts of external sustainability topics on a company’s value for shareholders. Double materiality adds the company’s outward impacts on the economy, the environment, and people for the broader s...
Impact of the CSRD: An Introduction 1:32 Impact of the CSRD: Spotlight on strategy 2:19 Impact of the CSRD: Spotlight on legal compliance 2:01 Impact of the CSRD: Spotlight on double materiality 1:36 Impact of the CSRD: Spotlight on workforce ...
Statistics Marketing Nick Hutton Consultant London+44 (0)20 7264 8254Contact by email Damian Honey Partner London+44 (0)20 7264 8354Contact by email Andrew Williams Partner London+44 (0)20 7264 8364Contact by email RELATED INSIGHTS View all insights ...
Financial materiality The impact that sustainability matters have or are likely to have on the organization’s finances (for example, cash flows, risk, access to funding). Most organizations conduct a double materiality assessment as a first step toward CSRD compliance. ...
Our solution was to first approximate the annual cumulative precipitation using a double logistic curve, which is then broken down into steps. Each slope sets the boundaries of a rainy season, and each step represents a distinctive rainy day. The annual cumulative curve is then converted into ...