Materiality and double materiality explained

Materiality and double materiality explained

04 Oct 2024
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Description

ESG issues are changing how businesses look at risks and opportunities for growth. In this explainer, Dan Winters, senior director at GRESB, shares insights on the evolving concept of materiality and explains how organisations are looking beyond just money matters to consider how their actions affect society.

Table Of Contents

What is materiality?
Understand what materiality means for businesses in general.
What is double materiality?
See what's behind the concept of double materiality and how it is applied.
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