الأهمية المزدوجة/ الثنائية الجوهرية

English term (edited): Double Materiality

"Double Materiality" refers to a concept used in sustainability reporting to assess which topics should be included in reports based on their impact on both financial performance and broader societal and environmental factors. It considers two dimensions of materiality:

1- Financial Materiality: This dimension focuses on how sustainability issues affect the financial performance of a business. These could include risks or opportunities that directly impact the company's bottom line, such as regulatory changes, resource scarcity, or shifts in consumer preferences.

2- Impact Materiality: This dimension evaluates the impact of sustainability issues on society and the environment. It encompasses issues such as climate change, social equity, human rights, and environmental degradation, which may not have an immediate financial impact on the business but are important for stakeholders and may affect the company's long-term viability.


https://www.lse.ac.uk/granthaminstitute/news/double-material...
https://www.workiva.com/uk/blog/what-double-materiality-here...