Guide | Double Materiality Reporting

Regulation around sustainability reporting is getting tighter. How can you meet the emerging regulatory requirements on double materiality, but also make sure you use the process to make your organisation more sustainable? In this guide we set out:

• The need for consistent reporting
• How double materiality has evolved and why
• Dynamic materiality coming into sight
• Reporting frameworks and standards that include double materiality
• The value in double materiality
• How to conduct an assessment
• The future of materiality in ESG reporting