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Here's why companies should assess double materiality

GreenBiz

This article originally was published in the BSR Insight. After years of debate over the definition of materiality, 2020 has brought a consensus that materiality is double — meaning that businesses should report on financially material topics that influence enterprise value as well as topics material to the economy, environment and people.

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Here’s why companies should assess double materiality

AGreenLiving

Here’s why companies should assess double materiality Denielle Harrison Wed, 02/24/2021 – 01:20 This article originally was published in the BSR Insight. A business will want to understand how physical and transition risks may affect its enterprise value. This is the first post in a four-part series on materiality.