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Double Materiality for Financial Institutions

Survey Findings and Recommendations

December 14, 2022
  • Kindra Mohr portrait

    Kindra Mohr

    Associate Director, Financial Services and Human Rights, BSR

  • Mariana Riquelme

    Former Manager, Energy, Extractives, and ESG, BSR

  • Paloma Muñoz Quick portrait

    Paloma Muñoz Quick

    Director, Human Rights Standards, BSR

In the face of emerging regulatory requirements related to environmental, social, and governance (ESG) disclosure and pressure from a wide range of stakeholders, the financial services industry is now looking closer at how to best identify and address the material risks and impacts of their operations and value chains. This is a marked difference from previous ESG materiality approaches, which largely focus on financial risks to the business alone.

Explore our survey on types of materiality approaches currently in use, periodicity and sources of assessments, and priority ESG issues now and in the future.

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