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Whitepaper

Building Assurable Double Materiality Assessments

Explore Double Materiality Assessment: From Framework to Evidence

Double materiality has redefined materiality, moving it beyond a narrow reporting filter to a structured assessment of value and impact. Companies now have to look at sustainability topics twice: how they influence financial performance and enterprise value, and how the business affects people, society, and the environment. That is why a transparent, well‑governed assessment has become the backbone of credible sustainability reporting.

Here’s an all-inclusive guide to double materiality assessment to stand up to regulators, auditors, and internal decision‑makers.

This whitepaper helps businesses:

  • Understand what double materiality really requires
  • ⁠Follow a structured, end‑to‑end approach to double materiality assessments
  • ⁠Learn how to document your process in an audit‑ready way
  • ⁠Turn materiality outcomes into strategy, governance, risk, and performance management
  • ⁠Avoid common pitfalls that lead to rework and weak assurance
Mockup of a whitepaper by SAM ESG titled "Double Materiality: A Practical Guide to Running, Documenting, and Operationalizing a Materiality Assessment."

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Just a click and the document is all yours!

Just a click and the document is all yours!

Just a click and the document is all yours!

Just a click and the document is all yours!

Just a click and the document is all yours!

Just a click and the document is all yours!

Just a click and the document is all yours!

Just a click and the document is all yours!

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