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Doubling down on impact reporting

New sustainability reporting mandates in the European Union will affect many U.S. companies that do business in Europe and will require them to come to grips with a new concept: double materiality. Rather than reporting solely on the financial materiality of sustainability issues, companies will nee...

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Bibliographic Details
Main Authors: Tomlinson, Brian, Godshall, Lucy (Author)
Format: eBook
Language:English
Published: [Cambridge, Massachusetts] MIT Sloan Management Review 2024
Edition:[First edition]
Subjects:
Sustainability / Evaluation
Durabilité De L'environnement / Évaluation
Social Responsibility Of Business / Evaluation
Online Access:
Collection: O'Reilly - Collection details see MPG.ReNa
Description
Summary:New sustainability reporting mandates in the European Union will affect many U.S. companies that do business in Europe and will require them to come to grips with a new concept: double materiality. Rather than reporting solely on the financial materiality of sustainability issues, companies will need to develop new processes for identifying and assessing impact materiality — that is, how their actions affect external stakeholders
Item Description:Reprint #65316
Physical Description:6 pages

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