This paper provides a guide to understanding materiality in sustainability reporting, focusing on the concepts of double materiality, impact materiality, and financial materiality.

Key takeaways from "Understanding materiality in sustainability reporting" eBook:

• Discover the importance of materiality assessment in sustainability reporting.
• Explore the concept of double materiality, covering both internal and external perspectives.
• Understand the steps involved in the materiality assessment process for comprehensive sustainability reporting.

It explores the steps involved in conducting a materiality assessment according to the European Sustainability Reporting Standards (ESRS) and emphasizes the importance of engaging stakeholders, evaluating impacts, and setting materiality thresholds for effective reporting.