Double Materiality Explained

Double materiality explained — the two lenses of the ESRS assessment, impact materiality and financial materiality, and the four-step EFRAG IG 1 process

📅 Updated 23 August 2026 🕐 17 min read 🇪🇺 ESG & Sustainability Two inspectors walk into the same factory on the same morning. The first works for the insurer: she is looking for what could hurt the business — the flood plain, the ageing boiler, the single supplier who makes the one component nobody … Read more