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Double materiality assessment

A double materiality assessment identifies the sustainability topics that matter most to a company from two perspectives:

  • Impact materiality: How the company’s activities and business relationships affect people and the environment, including human rights.
  • Financial materiality: How sustainability issues create risks or opportunities that could affect the company’s financial performance, cash flows or access to finance.

A topic is considered material if it is significant from either perspective, or both. The assessment helps guide sustainability priorities, actions and reporting.