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What is Impact Materiality?

Sustainability Now

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Evolution of impact materiality and investor interest in responsible investing

Exploring the evolution of impact materiality, the chapter delves into the complexities of defining and measuring it amid regulatory constraints. It emphasizes the growing investor interest, particularly among younger generations, in aligning investments with values linked to social and environmental concerns, stressing the necessity of clear, measurable data for understanding companies' interactions with the world around them.

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