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What Are "Materiality" and "Double Materiality"? Here's What You Need to Know

Download this new guide to learn about materiality assessments and how they can help you identify the ESG risks and opportunities for your organization.

One of the most important concepts in ESG management is materiality, and one of the most important tools is a materiality assessment. If you’ve been following the growing dominance of ESG as a management framework, you’ve probably seen references to these terms before, but may have had a difficult time finding the information you need about how to apply different materiality frameworks, or how to use materiality assessments to achieve and maintain greater ESG maturity. This guide is for you. We’ll explain how materiality assessments can help you identify the most relevant ESG risks and opportunities to your organization, so you can make real progress toward ESG maturity.

Download this guide today to learn:

  • Definitions and examples of impact, financial and double materiality, and how they’re used in major existing or proposed ESG disclosure frameworks like the Securities and Exchange Commission (SEC) proposed rule in the U.S., or the draft European Financial Reporting Advisory Group (EFRAG) standards
  • How patterning your environmental management practices on the guidelines of the international standard ISO 14001 can help you select and manage good objectives, targets, and programs and build a foundation for achieving ESG maturity
  • The ways that materiality assessments shape several aspects of ESG reporting, including disclosure strategy, stakeholder communications, and content design
  • How to use a tool called a materiality matrix to organize and share key findings from your materiality assessment
  • How modern ESG software can help by simplifying the process of using materiality assessments, as well as collecting and sharing key ESG metrics such as utility usage data and all three scopes of greenhouse gas (GHG) emissions

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