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 ...

Ultimately, this increased layer of scrutiny is going to force companies to get very serious about their materiality assessments. These assessments, which define the sustainability and ESG issues ...

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.

I am an attorney who writes about ESG policy, laws ... for companies operating in multiple jurisdictions. Double materiality assessments are divided into two categories – impact materiality ...