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Double Materiality

Double materiality refers to the practice of considering both the financial and social/environmental materiality of ESG issues, providing a comprehensive view of a company’s performance. Key Characteristics Benefits of Double Materiality Challenges of Double Materiality Best Practices for Double Materiality…

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Single Materiality

Single materiality refers to the practice of considering only the financial materiality of ESG issues, without considering their social or environmental impact. Key Characteristics Benefits of Single Materiality Limitations of Single Materiality Best Practices for Single Materiality Examples of Single…

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