As sustainability reporting and disclosures have matured, so has the need for more sophisticated approaches to materiality. Double materiality offers a more robust and holistic approach to understanding the full range of information that stakeholders seek. Double materiality has been recognised in forthcoming EU Corporate Sustainability Reporting Standard (EU CSRD), by GRI and SASB, and by commenters aiming to influence the soon-to-be launched IFRS sustainability reporting standards.
We reviewed a sample of 286 of the FTSE 350, roughly representing the industry weightings within the FTSE 100 and FTSE 250, and we noticed some surprising findings in our exploration.
Join us in this webinar as we explore new directions in materiality, and examine the differences between the FTSE 100 and 250, and between sectors. Our launch is followed by an interview with Richard Eadie, Head of Corporate Strategy, Sustainability & Group Transformation at Severn Trent and Jasmine Mehta at MSCI.
Richard will discuss Severn Trent’s experience conducting a double materiality assessment and Jasmine will speak about what companies are doing with their ratings scores.