Double materiality. The guiding principle for sustainability reporting

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Double materiality. The guiding principle for sustainability reporting

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Business and biodiversity basics Integrating biodiversity into a business context

With an ongoing shift towards mandatory sustainability reporting, GRI is supporting global policymakers with an initial set of three new guidance documents.

The first of them is focused on double materiality: The interconnection of a company's impacts on society and the environment with its financial results. GRI reports prepare companies for double materiality, as impacts are the basis for determining associated financial risks and opportunities.  

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