Refrigerants, ESG, and the concept of Double Materiality
Double Materiality involves the impact a company creates on the climate – and all aspects of ESG – with operational data at the center.
Double materiality is a carbon accounting practice that mirrors the concept of financial materiality. In essence, data should be disclosed if a reasonable person would consider it important or ”material.”
Your company’s climate-related impacts can be material and therefore require disclosure. Operationalizing the concept of double materiality is key to successful sustainability reporting.
View the webinar to learn more about:
- The story of Double Materiality
- Direct consequences on ESG filings
- What your company is supposed to to report
- The two dimensions: impact materiality and financial materiality
- How the concept applies to refrigerants