Double materiality is an official requirement of the European Sustainability Reporting Standards (ESRS) that make up the ...

Environmental, social, and corporate governance (ESG) assessments can help organizations ... Explore how to conduct a materiality assessment. Get to know the stakeholders and institutions that ...

ESG assessments on companies should speak to more than just their ability to manage ESG-driven financial risks. By applying a double materiality lens, our opinions provide a broader view of ESG.