Double Materiality: Global Context, Need & A Practical Methodology for ESG Reporting I CSRD

Описание: Double Materiality is now central to global ESG reporting frameworks such as CSRD, ISSB, and BRSR Core.
In this video, I explain the global context and growing need for Double Materiality, and walk you through a practical, ready-to-use methodology to conduct a Double Materiality Assessment for ESG reporting.
This session is designed to help companies move from concept to implementation, covering both Impact Materiality and Financial Materiality in a clear, structured way.
🎯 What you will learn in this video

✔ Global evolution of Double Materiality
✔ Why regulators and investors demand it now
✔ Impact Materiality vs Financial Materiality
✔ A step-by-step practical methodology for Double Materiality
✔ How to align with CSRD, BRSR Core, and global ESG standards

⏱️00:00 Introduction – What is Double Materiality?
00:50 Global Context of Double Materiality
02:10 Why Double Materiality is Needed Now
03:30 Impact Materiality Explained
05:10 Financial Materiality Explained
06:40 Impact vs Financial Materiality
07:40 Regulatory Linkages: CSRD, ISSB & BRSR Core
09:00 Practical Step-by-Step Double Materiality Methodology
10:40 Key Takeaways & Way Forward

🌍 Who should watch this?

This video is useful for ESG professionals, sustainability teams, risk & finance leaders, consultants, board members, and students—especially those preparing for global and Indian ESG disclosures.

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