Understanding materiality in sustainability reporting
A guide to prepare your ESRS reporting
This paper provides a guide to understanding materiality in sustainability reporting, focusing on the concepts of double materiality, impact materiality, and financial materiality.
Key takeaways from "Understanding materiality in sustainability reporting" eBook:
- Discover the importance of materiality assessment in sustainability reporting.
- Explore the concept of double materiality, covering both internal and external perspectives.
- Understand the steps involved in the materiality assessment process for comprehensive sustainability reporting.
It explores the steps involved in conducting a materiality assessment according to the European Sustainability Reporting Standards (ESRS) and emphasizes the importance of engaging stakeholders, evaluating impacts, and setting materiality thresholds for effective reporting.