You may know about the concept of materiality in the context of ESG and sustainability reporting. But what about double materiality?
In this installment of Expert Talks, presented by Wolters Kluwer Enablon, Océane Rabillon defines materiality in the context of ESG, and explains the concept of double materiality. You will learn about the reasons why double materiality is becoming more important, how the different ESG and sustainability reporting frameworks and standards approach the issue, and the challenges that companies may face when looking at double materiality.
