#DoubleMateriality
🔴 EU #Sustainability Omnibus:

🇪🇸 #Spain: Simplification is welcome, but no backtracking.

1) #CSRD: keep #DoubleMateriality & #Climate reporting, flex for SMEs
2) #Taxonomy: Level 2 revisions only
3) #CSDDD: Do not touch it

🖋️ Thanks @mplanelles.bsky.social @elpais.com

elpais.com/clima-y-medi...
February 18, 2025 at 7:31 AM
China's Climate Standard No. 1: ISSB + impact materiality. Report climate risks TO business AND business impacts ON climate. Trial phase = Now.

#ESG #ClimateDisclosure #SustainabilityReporting #China #CSDS #ISSB #CSRD #DoubleMateriality #CorporateStrategy
China's Climate Standard: CSDS in Action
China releases Climate Standard No. 1, operationalizing CSDS framework with ISSB alignment and enhanced impact disclosure.
buff.ly
January 22, 2026 at 8:40 AM
Why Double Materiality Visualization Matters?

Clear visualizations of double materiality help companies prioritize key topics, aligning sustainability with financial strategies by highlighting interconnected issues for maximum impact.

#csrd #doublemateriality
February 11, 2025 at 6:08 PM
#SustainabilityReporting: more explanations from EFRAG

Very important as it helps not only preparers, but also verifiers, investors and other users on how to report, verify and understand the reports.

#CSRD #ESRS #ESGMetrics #ESG #DoubleMateriality
#Sustainability reporting: Questions about the European Sustainability Reporting Standards #ESRS?

👍The EFRAG publishes 64 new explanations, updating the compilation of explanations to a total of 157, including a mapping of sustainability matters.

#CSRD

www.efrag.org/en/news-and-...
December 9, 2024 at 8:43 AM
Blogging @ #BloggingforSustainability with Vera Palea on #doublemateriality and the European political constitution! What is the relationship between #accountinglaw, #sustainabilityreporting and the #LisbonTreaty goals of #sustainability? Check out the blog post!

www.jus.uio.no/english/rese...
March 12, 2024 at 1:33 PM
Die Doppelte Wesentlichkeitsanalyse ist eine große Aufgabe - step by step bringen wir Sie aber ans Ziel. Die DWA, wie wir sie gerne abkürzen, ist ein wichtiger Bestandteil der #CSRD und dient der Identifikation von wesentlichen Themen.

#DoppelteWesentlichkeit #DoubleMateriality #ESRS
April 25, 2024 at 6:53 AM
What investors, regulators and the public expect from #doublemateriality assessments. Op-ed by Dr Luan Ho, science team co-lead and quality assurance manager, Tunley Environmental. 📈

sustainabilityonline.net?p=26343
What investors, regulators and the public expect from double materiality assessments - Sustainability Online
What investors, regulators and the public expect from double materiality assessments. Op-ed by Dr Luan Ho, Tunley Environmental.
sustainabilityonline.net
March 2, 2026 at 11:14 AM
Join Emma Gray, our ESG expert, as she concludes our webinar series by breaking down both sides of #doublemateriality and guiding you through how to conduct a robust assessment that feeds directly into a stronger #ESG approach.

Register your interest here ➡️ streamyard.com/watch/tYudVV...
September 24, 2025 at 2:39 PM
米国 #IPC がダブルマテリアリティ評価 (Double Materiality Assessments) #DMA に関する白書を公開。発表は https://buff.ly/49DkLdb に、白書自体は https://buff.ly/4fpzMk1 から入手可能。
#WhitePaper #DoubleMateriality
IPC Launches Comprehensive White Paper on Double Materiality Assessments
Today, IPC released its latest white paper, Why Double Materiality Assessments Matter: Compliance and Competitive Advantage. This publication offers a roadmap for companies in the electronics…
buff.ly
December 17, 2024 at 4:18 AM
"#DoubleMateriality is a central concept of the European Green Deal ... It requires companies to consider the damage they are doing to the planet, not just the risks climate change poses to their financial health, as in more traditional sustainability reporting standards."

We all need this!
A draft of the EU's upcoming “omnibus” simplification legislation scraps a principle known as "double materiality" — a rule forcing companies to measure and report the environmental damage they cause — sources told me.

Free to read: www.politico.eu/article/eu-b...
Brussels considers major U-turn on green reporting rules
Proposal to scrap so-called “double materiality” rule led to a fight within the EU executive.
www.politico.eu
February 21, 2025 at 5:17 PM