{"id":1732,"date":"2023-12-20T15:52:35","date_gmt":"2023-12-20T15:52:35","guid":{"rendered":"https:\/\/aplanet.org\/resources\/?p=1732"},"modified":"2023-12-20T15:53:30","modified_gmt":"2023-12-20T15:53:30","slug":"double-materiality-applied","status":"publish","type":"post","link":"https:\/\/aplanet.org\/resources\/double-materiality-applied\/","title":{"rendered":"What is Double Materiality and how do you apply it?"},"content":{"rendered":"\n<p><strong>Double materiality<\/strong> has marked a turning point in how companies address both their environmental and social impact and their financial performance.&nbsp;<\/p>\n\n\n\n<p>This article unpacks the importance of double materiality, exploring its role in shaping <strong>responsible and sustainable business strategies<\/strong>.&nbsp;<\/p>\n\n\n\n<p>In addition, we will provide a <strong>practical guide<\/strong> on how organisations can effectively implement this approach, aligning their operations with sustainability principles and social responsibility.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_1 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabla de contenidos\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aplanet.org\/resources\/double-materiality-applied\/#What_is_Double_Materiality\" >What is Double Materiality?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aplanet.org\/resources\/double-materiality-applied\/#Importance_and_Benefits_of_Double_Materiality\" >Importance and Benefits of Double Materiality<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aplanet.org\/resources\/double-materiality-applied\/#Impact_on_Business_Strategy\" >Impact on Business Strategy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aplanet.org\/resources\/double-materiality-applied\/#Benefits_for_Stakeholders_and_the_Company\" >Benefits for Stakeholders and the Company<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aplanet.org\/resources\/double-materiality-applied\/#Double_Materiality_in_the_Regulatory_Framework\" >Double Materiality in the Regulatory Framework<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aplanet.org\/resources\/double-materiality-applied\/#European_Sustainability_Reporting_Standards_ESRS\" >European Sustainability Reporting Standards (ESRS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aplanet.org\/resources\/double-materiality-applied\/#Double_Materiality_and_GRI\" >Double Materiality and GRI<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aplanet.org\/resources\/double-materiality-applied\/#How_to_Perform_a_Double_Materiality_analysis\" >How to Perform a Double Materiality analysis<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aplanet.org\/resources\/double-materiality-applied\/#Steps_for_Performing_a_Double_Materiality_Analysis\" >Steps for Performing a Double Materiality Analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aplanet.org\/resources\/double-materiality-applied\/#The_Double_Materiality_Matrix_and_its_Application\" >The Double Materiality Matrix and its Application<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aplanet.org\/resources\/double-materiality-applied\/#Conclusion_and_future_steps\" >Conclusion and future steps<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Double_Materiality\"><\/span>What is Double Materiality?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Double materiality is a concept that emphasises the need for organisations to consider not only <strong>how their activities impact their surroundings<\/strong> &#8211; both environmentally and socially &#8211; but also how these <strong>external factors affect their financial performance<\/strong>.&nbsp;<\/p>\n\n\n\n<p>In essence, it proposes a <strong>two-way approach<\/strong>: on the one hand, how business operations impact the world, and on the other, how changes in the environment and society impact the company.<\/p>\n\n\n\n<p>This approach has gained significant momentum with the introduction of the <a href=\"https:\/\/commission.europa.eu\/strategy-and-policy\/priorities-2019-2024\/european-green-deal_en\">European Union<\/a>&nbsp; <a href=\"https:\/\/aplanet.org\/resources\/european-green-deal-objectives-and-initiatives-for-a-sustainable-future\/\">Green Deal<\/a>, an ambitious plan aimed at promoting a greener and more responsible economy. It aligns with this plan, emphasising the need for a holistic approach that addresses both environmental and financial challenges.&nbsp;<\/p>\n\n\n\n<p>Its evolution reflects a shift in the corporate mindset from a vision focused exclusively on profit to one that recognises the <strong>interconnection between corporate sustainability and global well-being<\/strong>.<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-127055042944\"\n  style=\"max-width:100%; max-height:100%; width:1090px;height:190px\" data-hubspot-wrapper-cta-id=\"127055042944\">\n  <a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLKies0o0nN3G%2FEhBNZbD%2FQKYVARsUzUhWCrinSuVg5b8a6xzH%2BZpvcx%2BSsJvFn7ZXGts8VBuvpPwAs%2FwfvZjA2ZXkrxkSIajNMYnCf2XoH%2Bs3VoeWfv2cBkNtZINt6L9gsihph5LWzvvwiZg63BOG0kH53rTM05NKmzgIVo%2FwGPh53iIopGn9PFEI2MXSj4SnaxEbxr3w%3D%3D&#038;webInteractiveContentId=127055042944&#038;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n    <img decoding=\"async\" alt=\"DoubleMateriality_EN\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-127055042944.png\" style=\"height: 100%; width: 100%; object-fit: fill\"\n      onerror=\"this.style.display='none'\" \/>\n  <\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Importance_and_Benefits_of_Double_Materiality\"><\/span>Importance and Benefits of Double Materiality<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Adopting double materiality in business operations is not just a matter of regulatory compliance; it is a <strong>strategy that drives meaningful and positive change<\/strong> throughout the organisation.&nbsp;<\/p>\n\n\n\n<p>By integrating this approach, companies not only respond to the sustainability expectations of modern society, but also discover <strong>new opportunities to improve their performance and reputation<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Impact_on_Business_Strategy\"><\/span>Impact on Business Strategy<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Incorporating this approach into business strategy has the potential to enrich the vision of companies, driving <strong>a more holistic and long-term approach<\/strong>.&nbsp;<\/p>\n\n\n\n<p>This principle helps organisations identify and prioritise issues that can have a significant impact on both their sustainability and financial performance. In doing so, companies can <strong>avoid short-termism<\/strong> and strategic myopia by better preparing for emerging risks and opportunities.&nbsp;<\/p>\n\n\n\n<p>Double materiality fosters a deeper understanding of how business operations and environmental and social issues are interconnected, enabling companies to anticipate changes in the <strong>marketplace and proactively adapt<\/strong> to the expectations of consumers and regulators.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Benefits_for_Stakeholders_and_the_Company\"><\/span>Benefits for Stakeholders and the Company<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Double materiality goes beyond corporate profit, extending its benefits to stakeholders and society at large.&nbsp;<\/p>\n\n\n\n<p>By adopting this approach, companies can improve their transparency and accountability, <strong>strengthening trust<\/strong> with investors, customers, employees and the community. This level of responsibility and commitment to sustainability can translate into increased customer loyalty, attraction of engaged talent and a stronger relationship with the community.&nbsp;<\/p>\n\n\n\n<p>In addition, by actively considering their environmental and social impact, companies contribute to the <strong>creation of a more sustainable and just environment<\/strong>, which in turn can drive positive change globally.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Double_Materiality_in_the_Regulatory_Framework\"><\/span>Double Materiality in the Regulatory Framework<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The integration of double materiality into the regulatory framework underscores its growing importance and acceptance worldwide.&nbsp;<\/p>\n\n\n\n<p>Let&#8217;s see how double materiality has been incorporated into key regulations such as the <a href=\"https:\/\/aplanet.org\/resources\/esrs\/\">European Sustainability Reporting Standards (ESRS)<\/a> and the <a href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/\">Global Reporting Initiative (GRI)<\/a>&nbsp; guidelines, highlighting its role in the evolution of corporate reporting and transparency standards.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"European_Sustainability_Reporting_Standards_ESRS\"><\/span>European Sustainability Reporting Standards (ESRS)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Double materiality is a central component of the European Sustainability Reporting Standards (ESRS).&nbsp;<\/p>\n\n\n\n<p>These standards break down double materiality into two key categories:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Impact materiality<\/strong>, which focuses on how a company&#8217;s activities affect its environment (\u00abinside-out\u00bb perspective).<\/li>\n\n\n\n<li><strong>Financial materiality<\/strong>, which considers how external factors impact the company (\u00aboutside-in\u00bb perspective).<\/li>\n<\/ul>\n\n\n\n<p>This dual pronged approach allows organisations to make a more comprehensive and balanced assessment of their operations and their relationship with the environment.&nbsp;<\/p>\n\n\n\n<p>By adhering to these standards, companies not only comply with regulatory requirements, but also demonstrate a clear commitment to sustainability and social responsibility.<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-127055042944\"\n  style=\"max-width:100%; max-height:100%; width:1090px;height:190px\" data-hubspot-wrapper-cta-id=\"127055042944\">\n  <a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLKies0o0nN3G%2FEhBNZbD%2FQKYVARsUzUhWCrinSuVg5b8a6xzH%2BZpvcx%2BSsJvFn7ZXGts8VBuvpPwAs%2FwfvZjA2ZXkrxkSIajNMYnCf2XoH%2Bs3VoeWfv2cBkNtZINt6L9gsihph5LWzvvwiZg63BOG0kH53rTM05NKmzgIVo%2FwGPh53iIopGn9PFEI2MXSj4SnaxEbxr3w%3D%3D&#038;webInteractiveContentId=127055042944&#038;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n    <img decoding=\"async\" alt=\"DoubleMateriality_EN\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-127055042944.png\" style=\"height: 100%; width: 100%; object-fit: fill\"\n      onerror=\"this.style.display='none'\" \/>\n  <\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Double_Materiality_and_GRI\"><\/span>Double Materiality and GRI<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The relationship between double materiality and the Global Reporting Initiative (GRI) guidelines is equally significant.&nbsp;<\/p>\n\n\n\n<p>GRI, being one of the most widely used frameworks for sustainability reporting, <strong>has recognised the importance of double materiality in its guidelines<\/strong>. These guidelines encourage companies to consider both the impact of their activities on society and the environment and the impact of external factors on their performance and operations.<\/p>\n\n\n\n<p>The adoption of double materiality in the GRI guidelines reflects a broader movement towards greater transparency and accountability in the field of corporate sustainability, promoting <strong>deeper understanding and more effective action<\/strong> on issues of global importance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Perform_a_Double_Materiality_analysis\"><\/span>How to Perform a Double Materiality analysis<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Conducting a double materiality analysis is a <strong>meticulous and strategic process<\/strong> that is essential for any company committed to sustainability.&nbsp;<\/p>\n\n\n\n<p>This section details the key steps and tools needed to conduct this analysis, providing a clear and practical framework.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Steps_for_Performing_a_Double_Materiality_Analysis\"><\/span>Steps for Performing a Double Materiality Analysis<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>To conduct an effective analysis, it is essential to follow a series of meticulous and considered steps. This process not only helps companies identify and prioritise relevant sustainability issues, but also ensures that both internal and external perspectives are taken into account. Below are the key steps in conducting a double materiality analysis:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Stakeholder Identification: <\/strong>The first step is to identify all relevant stakeholders. This includes employees, customers, investors, suppliers and the local community. Understanding who the stakeholders are and what they care about is crucial for meaningful analysis.<\/li>\n\n\n\n<li><strong>Compiling a List of Sustainability Issues: <\/strong>Next, a comprehensive inventory of sustainability issues that may influence or be influenced by the company should be compiled. This includes environmental, social and governance issues.<\/li>\n\n\n\n<li><strong>Analysis of the Environment and Trends<\/strong>: Before proceeding with prioritisation, it is essential to analyse the external environment to identify emerging trends and challenges that may affect the company and its stakeholders.<\/li>\n\n\n\n<li><strong>Prioritisation of Issues: <\/strong>Once the issues have been identified, the next step is to assess their importance. This involves considering the potential impact of each issue on the company and its relevance to stakeholders. It is important to balance internal concerns with external expectations.<\/li>\n\n\n\n<li><strong>Validation of Prioritised Issues: <\/strong>Prioritised issues should be validated both internally (by management and employees) and externally (by stakeholders). This ensures that the issues selected reflect a thorough understanding of concerns and expectations.<\/li>\n\n\n\n<li><strong>Financial Impact and Materiality Analysis: <\/strong>Finally, it is necessary to study how each issue affects both the environment and society as well as the company&#8217;s financial performance. This includes examining both direct and indirect impacts, and how these could influence the long-term sustainability of the organisation.<\/li>\n<\/ul>\n\n\n\n<p>Performing a double materiality analysis is a continuous and dynamic process that requires regular review and adjustment.<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-127055042944\"\n  style=\"max-width:100%; max-height:100%; width:1090px;height:190px\" data-hubspot-wrapper-cta-id=\"127055042944\">\n  <a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLKies0o0nN3G%2FEhBNZbD%2FQKYVARsUzUhWCrinSuVg5b8a6xzH%2BZpvcx%2BSsJvFn7ZXGts8VBuvpPwAs%2FwfvZjA2ZXkrxkSIajNMYnCf2XoH%2Bs3VoeWfv2cBkNtZINt6L9gsihph5LWzvvwiZg63BOG0kH53rTM05NKmzgIVo%2FwGPh53iIopGn9PFEI2MXSj4SnaxEbxr3w%3D%3D&#038;webInteractiveContentId=127055042944&#038;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n    <img decoding=\"async\" alt=\"DoubleMateriality_EN\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-127055042944.png\" style=\"height: 100%; width: 100%; object-fit: fill\"\n      onerror=\"this.style.display='none'\" \/>\n  <\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Double_Materiality_Matrix_and_its_Application\"><\/span>The Double Materiality Matrix and its Application<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Double Materiality Matrix is a key visual tool in this analysis. It graphically represents the relationship between the impact of the company on its environment and the impact of external factors on the company.<\/p>\n\n\n\n<p>This matrix helps to <strong>visualise and weigh the importance of different sustainability issues<\/strong>, facilitating strategic decision making.<\/p>\n\n\n\n<p>Its application enables companies to identify priority areas for action and effectively communicate their sustainability approach and progress to stakeholders.<\/p>\n\n\n\n<p>This process and the matrix tool guide companies on their sustainability journey, but also provide a framework for <strong>transparent and accountable reporting<\/strong> on their impact and performance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion_and_future_steps\"><\/span>Conclusion and future steps<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Double materiality represents a paradigm shift in the way companies address their impact on the world and how this world, in turn, affects their operations.&nbsp;<\/p>\n\n\n\n<p>This two-way approach not only improves the understanding and management of sustainability-related risks and opportunities, but also strengthens corporate accountability and transparency.&nbsp;<\/p>\n\n\n\n<p>Through tools such as the Double Materiality Matrix and a structured analysis process, companies can align their strategies with sustainability principles, thereby creating lasting value for both the organisation and society.<\/p>\n\n\n\n<p>If you want to dive deeper into <strong>how to effectively apply double materiality <\/strong>and discover strategies and practices you can download our <a href=\"https:\/\/aplanet.org\/campaign\/double-materiality-en\/\">Double Materiality Guide<\/a>.<\/p>\n\n\n\n<p>This guide provides valuable information, practical tips and real-world examples that can help you successfully integrate double materiality into your operations and sustainability reporting. <a href=\"https:\/\/aplanet.org\/campaign\/double-materiality-en\/\">Download the guide right here<\/a>.&nbsp;<\/p>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n\n<p><strong>Subscribe to our resource hub to keep up to date with the latest trends in the sector<\/strong><\/p>\n\n\n<p><!--[if lte IE 8]>\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/v2-legacy.js\"><\/script>\n<![endif]--><br \/>\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/v2.js\"><\/script><br \/>\n<script>\n  hbspt.forms.create({\n\tregion: \"na1\",\n\tportalId: \"5618409\",\n\tformId: \"c7796cce-5645-48c2-9c52-0cd692dd80d8\"\n});\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Double materiality has marked a turning point in how companies address both their environmental and social impact and their financial performance.&nbsp; This article unpacks the importance of double materiality, exploring its role in shaping responsible and sustainable business strategies.&nbsp; In addition, we will provide a practical guide on how organisations can effectively implement this approach, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1733,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","cybocfi_hide_featured_image":"","twitterCardType":"","cardImageID":0,"cardImage":"","cardTitle":"","cardDesc":"","cardImageAlt":"","cardPlayer":"","cardPlayerWidth":0,"cardPlayerHeight":0,"cardPlayerStream":"","cardPlayerCodec":"","footnotes":""},"categories":[6],"tags":[44,12,13],"class_list":{"0":"post-1732","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-data-management","9":"tag-esg","10":"tag-sustainability","11":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is Double Materiality and how do you apply it? 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