Double materiality
https://www.lse.ac.uk/granthaminstitute/news/double-materiality-what-is-it-and-why-does-it-matter/


The concept of double materiality brings environmental impacts into the focus of standard-setting in accounting. Different reasons for adopting this concept might lead to widely varying interpretations, yet the fitness of the financial system to facilitate a net-zero economy depends on how it is conceived.

Book: Cannibals with Forks, The Triple Bottom Line of 21st Century Business
https://books.google.nl/books/about/Cannibals_with_Forks.html?id=dIJAbIM7XNcC


Market success will often depend upon a company's ability to satisfy the three-pronged fork of profitability, environmental quality, and social justice. This is the ur-text for market-driven certification schemes.
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