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.
Download the White Paper by completing the form below. You can also view the recording from the launch webinar here.
For more on double materiality, check out our podcast ‘Why it’s time to rethink materiality?’ below:
Listen to the podcast on Soundcloud, Spotify or Anchor.