In today’s sustainability-driven business landscape, understanding and addressing the Environmental, Social, and Governance (ESG) issues that matter most is critical. An ESG materiality assessment enables organizations to identify and prioritize these factors, helping to focus resources and strategies where they create the greatest value and impact.
Materiality assessments often incorporate two perspectives: single materiality and double materiality.
By combining these perspectives, businesses can align their sustainability strategies with both internal priorities and external responsibilities, addressing the expectations of regulators, investors, and communities alike.