For organizations simply trying to ensure they are meeting the proper filing requirements, the recent introduction of the double materiality principle to financial reporting regulations may seem like ...

Should a business or an investment fund care only about how environmental, social justice and governance (ESG) issues affect its bottom line, or should they also be attuned to how their operations ...

Double Materiality Assessment (DMA) has become a central concept in Environmental, Social, and Governance (ESG) frameworks, especially under recent regulatory initiatives like the EU Corporate ...