DWA - Double materiality (Double materiality describes a central principle of sustainability reporting: organisations and companies must report both how sustainability issues affect their own company financially (outside-in perspective) and what impact the company has on the environment and society (inside-out perspective).
This ensures that both risks and opportunities for the company and its responsibility towards the environment and society are made transparent.
The inside-in perspective is omitted here, i.e. which topics from within the company/organisation represent an opportunity or a risk for the company/organisation itself, e.g. the ability to innovate or the average age of its own workforce.
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