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Originating from the European Union through the Corporate Sustainability Reporting Directive (CSRD), this approach enables companies to report under dual materiality criteria: impact materiality and financial materiality.
The double materiality analysis enables us to:
- Identify issues with significant influence on decision-making and evaluations.
- Strategically plan our management and identify risks based on prioritized sustainability topics.
- Gain a comprehensive and balanced perspective on the company’s sustainability performance.
- Report key indicators that accurately reflect the progress of our sustainability efforts.
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Double Materiality Analysis
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https://acerosarequipa.com//sites/default/files/responsabilidad/2024/CAASA-2024-DoubleMateriality_-ENG.pdf
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Double Materiality Analysis
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