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Double Materiality 101: The What, the Why, and the How
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eBOOK

Double Materiality 101

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Materiality Background
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Rise of ESG Reporting
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What is Materiality in ESG?
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What is Double Materiality?
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Why is it important?
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8 Steps to Conducting a Double Materiality Assessment
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Overview

Double materiality is a hot topic in boardrooms these days, as senior executives and board directors grapple with rapidly changing fiduciary duties.The concept of “materiality” emerged early in the development of modern accounting and financial reporting practices.

At its core, materiality is a principle based on two related concepts. First, corporations should disclose the information that is significant, important, and relevant to stakeholders who use their reports to make decisions.

Second, corporations need not disclose information that does not rise to the level of materiality. This approach allows for more efficient processes and clearer reporting, as unnecessary clutter is removed. Materiality, therefore, is an approach to “filter in” and “filter out” information, based on its relevance to report recipients.....

eBook Contents

Chapter 1: WHAT - Overview of Double Materiality

Materiality Background
The Rise of ESG Reporting
What is Materiality in ESG?
What is Double Materiality?
Real World Examples of Double Materiality
The Challenge of Double Materiality

Chapter 2: WHY - Importance in Today’s Business World

Strategic Importance
Financial Performance
Legal and Regulatory Compliance

Chapter 3: HOW - Implementing Double Materiality

Double Materiality in ESG
8 Steps to Conducting a Double Materiality Assessment
Take Action on Assessment Outcomes
Conclusion

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