BSI Sustainability’s Post

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Double materiality is the basis for sustainability disclosures and stakeholder relevance. The ESRS breaks double materiality into two categories: - Impact materiality: Positive and negative sustainability-related impacts that are connected to the business. - Financial materiality: Sustainability-related risks and opportunities that may trigger financial impact on the business. To navigate CSRD successfully, the double materiality principle must be applied. Learn more about CSRD: https://bit.ly/3VQVOVi #CSRD #doublemateriality #ESRS #sustainability #BSIUSA

Mahmoud Nawar

Prof dr. COTTON RESEARCH INSTITUTE at Agric. Res. Center

1mo

Great advice!

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