Focus on Sustainability: Double Materiality

 

This article on the challenge of Double Materiality was recently published by Deloitte.


One of the more significant announcements at the COP26 meetings in Glasgow in November 2021 concerned the launch of the International Sustainability Standards Board (ISSB) by the International Financial Reporting Standards (IFRS) Foundation. This article, published by Deloitte provides an overview of the challenges of Double Materiality.