Materiality

How Companies Can Navigate China’s ESG Reporting Guidelines

Recently, China introduced national ESG reporting guidelines that require large companies to disclose their sustainability performance by 2026. The guidelines require businesses to balance global ESG integration with China’s priorities, improve data accuracy, foster collaborative approaches, and anticipate growing consumer expectations. BSR's experts have identified four key steps to maximize your company's potential in this evolving landscape.

Double Materiality and Decision Quality: An Opportunity for the Courageous

Sustainability regulations offer an opportunity to rethink how we consider the cross-cutting, often existential challenges in corporate decision-making.

So, You’ve Completed a Materiality Assessment. Now What?

Materiality is more than a reporting exercise—the insights on impacts, risks, and opportunities surfaced through a materiality assessment empower companies to improve performance.

EU løsner rapporteringsskruen lidt

Ny udgave af rapporteringsstandarder fra EU-Kommissionen gør væsentlighedsanalyse endnu mere central i centrum i de nye standarder for bæredygtighedsrapportering. Det kræver langt højere kvalitet af disse end i dag.

Impact-Based Materiality: Why Companies Should Focus Their Assessments on Impacts Rather than Perception

The concept of double materiality provides clarity that companies should report on matters that influence enterprise value (“financial materiality”) and matters that affect the economy, environment, and people (“impact materiality”).

ESG Investor Survey 2018: ESG information spiller afgørende rolle for investorer

EY har netop offentliggjort den fjerde udgave af det årlige ESG Investor Survey, som viser klar konsensus blandt investorer om vigtigheden af ESG i investeringsbeslutninger.