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Dictionary by pitch.dog
Materiality & stakeholder impact · Core

Double materiality

Also called: dual materiality

ELI5

Assessment of both financial effects on the company and the company's impacts on people and environment.

Used in conversation

“Can we separate the target for double materiality from measured performance?”

Pitch context

You will see “Double materiality” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches materiality & stakeholder impact.

Why it matters: In materiality & stakeholder impact, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Connected terms

  • MaterialityDouble materiality combines financial and impact perspectives; an unqualified materiality reference may use only one framework.
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Sources & evidence · 4

Direct term-level sources and supporting source families.