US EditionEfforts to measure companies' environmental impacts have global effects—here's how to make them more just
3 Articles
3 Articles
Efforts to measure companies' environmental impacts have global effects—here's how to make them more just
If you choose to buy a sustainable product at the supermarket, or invest in a sustainable portfolio at your bank, how far does that sustainability reach? Does the product's "sustainable" label account for the environmental and labor costs where the raw materials were extracted? Does the portfolio include renewable energy in countries where the investment is needed most?
Background The double materiality analysis represents a fundamental part of the sustainability reporting according to the CSRD Directive. Companies are to assess sustainability criteria from two perspectives: on the one hand, the impact of the respective sustainability aspects on the company (outside-in) and on the other hand, the impact of the company on people and the environment (inside-out).The respective impacts, risks and opportunities are…
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