Today I offer you to think about materiality.
Sharing a few resources on this:
1. Companies have been publicly reporting on their financial performance for over a hundred years. However, they are increasingly having to make public non-financial disclosures relating to sustainability and environmental, social and governance (ESG) matters as a result of rules and laws. There has been increasing awareness of the concept of "double materiality" in recent years. Here's a good article from Norton Rose Fullbright on this.
2. Interesting 28 page e-book on Double Materiality from Datamaran here
3. Lastly, sharing S&Ps ESG materiality map: matrix on credit materiality versus stakeholder materiality.
Keen to hear your thoughts and experience in this space.
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Aya Pariy
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