What is a dual materiality analysis?

Dual materiality analysis is a key process that allows companies to fully understand their impact on the environment and the impact of external factors on the business.

It includes two main aspects:

• Company’s impact on the environment and society
• The impact of environmental, social and economic factors on the enterprise.

This tool is extremely helpful in identifying key areas of sustainability that should be included in both corporate strategy and Environmental, Social, and Governance (ESG) reports. Dual materiality analysis not only identifies key areas of risk and opportunity.

This allows the company to better respond to changing market needs and regulations, but also minimizes its negative impact on the environment through a more responsible and sustainable business model.