Insights

What is double materiality? Traditional (single) materiality focuses on how sustainability-related risks and opportunities affect your organisation’s performance, including future financial performance. The key to traditional materiality is to understand the environmental, social, and governance (ESG) priorities from a broad range of stakeholders, including the leadership team, customers, employees, and investors. The exercise output should indicate how each of the material E

Environmental, social and governance (ESG) is increasingly important for businesses that want to create long-term value, manage risks and opportunities, and meet the expectations of their stakeholders. However, the relevance of individual ESG issues (e.g. climate change; health and wellbeing; equity, diversity and inclusion; responsible procurement; etc.) is unique to each company – it’s operations, supply chain, industry and location. Therefore, before you can even think abo