(हिंदी) Double Materiality in Hindi
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- Опубликовано: 24 фев 2024
- Double materiality in sustainability reporting, emphasizing the importance of understanding both a company's impact on the environment and society and how these impacts affect its finances.
It's not just about combining these two perspectives to decide what matters; each aspect should be considered separately.
Whether an issue is financially important or has an impact on the environment and society, it should be taken seriously.
Companies should first assess how their actions affect the world around them, and then identify the specific information that is financially important to them and their stakeholders.
Resources shared in the session:
1. What is Materiality • What is Materiality
2. KPMG- assets.kpmg.com/content/dam/k...
3. MSCI- www.msci.com/our-solutions/es...
4. SASB- sasb.org/standards/materialit...
5. Sustainalytics-connect.sustainalytics.com/hu...
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Nice explaination with example
Thabk you. Happy to receive your encouraging comment!
Thank you. I really had this question what materiality meant. Your video appeared before I could Google it.
I am glad it's helpful. Thank you for the valuable comment 😊
Whether BRSR is able to address thius Double Materility Issue?
Yes, it addresses materiality issues, as per my understanding sustainability reporting invariably involves double materiality. It forms the foundation for any sustainability reporting as we need to understand overall dynamics of elements and where we need to pay attention.
In Sebi's BRSR Format Annexure 1- Section C, Principle 1, Indicator 2- It is mentioned that 'Entity shall make disclosures on the basis of materiality'
Thank for the question! I will try to make a separate video on this question.