Beth Richmond, BSR Director, Transformation chats with David Stearns on Unpacking Double Materiality, exploring:
- How the different frameworks and guidelines define materiality, where they are similar and where they are different.
- Why companies should apply the concept of double materiality, and why it is the approach that BSR favors.
- What BSR says to companies who only engage in financial materiality to help them understand why they should embrace double materiality.
- Whether double materiality requires engagement with new stakeholders, both internal and external.
- What Beth is hearing from companies who are going through the process of coming into compliance with mandatory reporting.