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Double materiality: definition and method

Double materiality is a central CSRD concept: assessing both the company's impact on the environment and society, and the impact of sustainability issues on the company.

The two dimensions

Impact materiality looks at the company's effects on the world (outward). Financial materiality looks at the risks and opportunities that ESG issues pose to the company (inward). An issue is material if it is so under either.

How to run it

Identify the issues, consult stakeholders, assess impacts and risks, then retain the material issues that structure CSRD reporting. For climate (ESRS E1), a solid carbon assessment objectifies materiality. UltraCarbon provides this quantified data.

Frequently asked questions

Why double?

Because two perspectives are assessed: the company's impact on the world and the world's impact (ESG issues) on the company.

Is it mandatory?

Yes for companies subject to the CSRD: the double materiality analysis determines the content of the sustainability report.

Measure your footprint with UltraCarbon

Free estimation, ISO 14067-compliant certificates, data hosted in France.

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