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
The EU Taxonomy’s uptake on the ground
The EU Taxonomy, a classification system, is an important market transparency tool that helps direct investments towards the activities most…
Finance and the Global Biodiversity Framework: navigating the road to COP16
This webinar provided information on the upcoming UN Biodiversity Conference COP16, scheduled for October 2024 in Cali, Colombia.Participants deepened the…
Setting Sail: Target-setting in the Sustainable Blue Economy
Through the Sustainable Blue Economy Finance Initiative's Seafood Finance Working Group, co-convened with WWF and UNEP FI, this handbook has…