Here's why companies should assess double materiality
GreenBiz
FEBRUARY 24, 2021
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. This is the first post in a four-part series on materiality. 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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