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 […]
Introduction Gro Harlem Brundtland, a Norwegian politician, physician, and former Prime Minister of Norway, played a crucial role in shaping global discussions on sustainable development. As the Chair of the World Commission on Environment and Development (WCED), she led efforts to define and promote sustainable development through the landmark 1987 report, Our Common Future. This […]
