Double and Dynamic: Understanding the New Perspectives of Materiality

Emerging and evolving policies are prompting markets to consider new perspectives on materiality. Two of them have particular relevance. On one hand, with the non-binding guidelines to the Non-Financial Reporting Directive released last June, the European Commission introduced the concept of “double materiality”.

Later this year, the World Economic Forum published a paper titled “Embracing the new age of materiality”, in which materiality is described as a dynamic process.  

Watch the live discussion with SASB, Chevron, and Santander To understand the key aspects of these definitions, and what are the practical implications for companies and investors.

With investors and regulators increasingly focusing on the quality and frequency of the analysis, it has become critical for materiality processes to be ongoing and dynamic, guiding decision-making, and to have direct CxO oversight. 

Together, we discussed:

  • Dynamic materiality and double materiality, are they different concepts?
  • How can you set up a materiality determination and risk assessment process taking into account all the different perspectives?
  • Why is materiality assessment a business-critical process to inform strategy, governance and risk management?
  • How to use the insights of the materiality process to define corporate accountability, risk identification and strategy.


Alison Rothnie
Head of Corporate Responsiblity
Donato Calace
VP of Accounts and Innovation
Fabian Kommu
Customer Success Representative

Register to join this webinar

9 March 2022 3.00 pm GMT | 4.00 pm CET | 10.00 am EST