See the Topic Through Both Lenses

Double materiality is a scoping tool, not a slogan. A reporting team needs a way to decide what deserves space, data collection effort, management attention, and assurance time. Double materiality gives that structure. It asks whether a topic is material because of the company's impacts on people and the planet, because of the topic's effect on enterprise value, or because both are true. That keeps two common errors in check. The first error is publishing only what investors already quantify and missing the impacts that may be severe, systemic, or building toward regulation. The second error is publishing every sustainability…

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