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Double materiality
How not to do a double materiality assessment? – Rethinking stakeholder engagement in-light of ESRS requirements
Materiality assessment in the sustainability (or, before sustainability became cool, the CSR) sphere was as much about marketing, good intent-signalling and relationship-strengthening as about actually figuring out the company’s key impacts on people and the environment. Materiality matrices typically showed how important sustainability matters were to external stakeholders and the business – and that is not to be confused with the severity of impacts.
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