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
2022
Webinario sobre Nature Positive: casos de estudio
El concepto de naturaleza positiva ha ganado recientemente mucha tracción entre las empresas a nivel mundial con un número creciente…
Green and Sustainable Product Framework 5.0
Version 5.0 of Standard Chartered Bank's "Green and Sustainable Product Framework 2023" outlines the bank's approach, products and processes framed…
Biodiversity Finance Factbook COP28 Edition
Financial flows aimed at nature preservation and restoration have failed to come together in the year since the Global Biodiversity…