IFRS Talks - PwC's Global IFRS podcast cover image

March 2025: Speaking sustainability

IFRS Talks - PwC's Global IFRS podcast

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Understanding Double Materiality in Sustainability Reporting

This chapter explores the double materiality assessment in sustainability reporting, differentiating between impact materiality and financial materiality. It also compares the ESRS guidelines with ISSB standards, highlighting their unique focuses on stakeholder effects and financial implications.

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