Double materiality

Double materiality has two dimensions: impact materiality and financial materiality. A sustainability matter meets the criterion of double materiality if it is material from the impact perspective or the financial perspective or both.

Related keywords
I
Impact materiality
M
Materiality
F
Financial materiality
S
Sustainability matters

HĂ„ll dig informerad

FÄ Coolsets senaste uppdateringar om kommande regler, fallstudier och produktfunktioner. Kuraterad av vÄrt team av klimatexperter.