Double Materiality Explained: How CSRD and ISSB Are Shaping ESG Strategy in the Boardroom
Introduction As the Corporate Sustainability Reporting Directive (CSRD) and International Sustainability Standards Board (ISSB) frameworks gain traction, businesses face mounting pressure to integrate double materiality into strategic decision-making. Unlike traditional financial materiality, double materiality requires companies to assess: While the concept is theoretically sound, practical implementation remains a challenge. Organizations struggle with ESG risk mapping, […]
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