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...

Ausführliche Beschreibung

Hauptverfasser:

Tomlinson, Brian, Godshall, Lucy

Format:

Elektronisch E-Book

Sprache:

Englisch

Veröffentlicht:

[Cambridge, Massachusetts] : MIT Sloan Management Review, 2024.

Ausgabe:

[First edition].

Zusammenfassung:

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.

Umfang:

1 online resource (6 pages)

Anmerkungen:

Reprint #65316.

Schlagworte:

Social responsibility of business > Evaluation.

Sustainability > Evaluation.