2022年2月22日 · 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.

The second component of double-materiality has been defined and applied in different ways long before the term ‘double-materiality’ was introduced. Examples of current thinking on this follow. 1. GRI revised its definition of materiality in an exposure draft (GRI, 2020, p.8) to: “the

as: ‘dynamic materiality’, ‘nested materiality’, ‘extended materiality’ and ‘core materiality’. They are meant to strike a bridge between financial and impact materiality, but all it does is adding to the materiality madness, making the idea behind the concept of …

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

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

This in turn helps in making financial materiality judgments about what to recognize in financial statements. While most, if not all, of the impacts that have been identified through this process will eventually become financially material, sustainability reporting is also highly relevant in its own right as a public interest activity and is ...

2021年5月31日 · The paper - The double-materiality concept: application and issues – was produced by a team led by Professor Carol Adams of Durham University Business School (UK). Drawing on academic research, it assesses the challenges, opportunities and relevance of applying double-materiality in sustainability reporting. Key findings in the paper include:

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

2025年2月20日 · 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 ...

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