A Strategic Solution for Enterprises and Public-Sector Institutions through Cooperation with AFMA – stnsm.org Developing a standard is something that any organization may undertake. However, enabling a standard to gain recognition in international markets requires more than the substance of its requirements. It must be grounded in the credibility of the process, the neutrality of […]
Executive Summary Double Materiality is a structured sustainability assessment framework requiring organizations to evaluate material issues from two complementary perspectives: Under the European Sustainability Reporting Standards (ESRS) pursuant to the EU Corporate Sustainability Reporting Directive (CSRD), both dimensions are mandatory. By contrast, the IFRS Sustainability Disclosure Standards (IFRS S1 and S2), issued by the International […]
