Sustainable Investing

Double Materiality

Definition

What is Double Materiality?

Considering both how sustainability issues affect a company and how the company affects people and the environment.

Example in practice

The analysis covers climate costs to the business and emissions caused by the business.

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Incorporating environmental, social, and governance factors into investment analysis or ownership.

An issue involving a company's effect on or exposure to the natural environment.

An issue involving employees, customers, communities, human rights, or social impact.

A digitally represented asset that uses cryptographic and distributed-ledger systems for issuance or transfer.

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