Detalles
| Dual materiality analysis plays a key role in the Corporate Sustainability Reporting Directive (CSRD ) that came into force for large listed companies in 2024. Dual materiality analysis plays a key role in this regard. This analysis makes clear the effect a company has on the outside world (impact materiality) and how sustainability issues can impact a company's well-being (financial materiality). Information is material when its omission or misrepresentation may influence the decision-making of the user of the sustainability information. Understandable and transparent communication about dual materiality is essential, because it is the cornerstone of adequate sustainability information. This AMF study provides 10 benchmarks that anyone can benefit from when performing or using dual materiality analysis. |
Recursos relacionados
Dialogue and exchange of experiences on sustainability in the cocoa value chain
The report sets out the challenges and challenges of the cocoa value chain for compliance with the EUDR. Three main…
Stocktake on Nature-related Risks: Supervisory and regulatory approaches and perspectives on financial risk
A growing number of financial authorities have been considering the potential implications of nature-related risks, including nature degradation and biodiversity…