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Double Materiality
A reporting and assessment concept that considers sustainability topics from two perspectives:
Financial materiality — impacts on enterprise value and financial performance.
Impact materiality — impacts of the organisation on the environment and society.
EcoAppraise context
Use of this term implies a structured assessment. Organisations should be able to evidence methodology, criteria, and resulting material topics.
Related terms
Materiality; CSRD; ESRS
Enforcement cases
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