Home
| About
| Mine Tracker
| RSS
| Footer
▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄▄ █▄▄░▄▄█░▄▄▀█░▄▄▀█▀▄▀█░▄▄███░▄▄▀█░▄▄▀█░▄▀███▄▄░▄▄█░▄▄▀█░▄▄▀█▀▄▀█░▄▄█░▄▄▀█░▄▄▀██▄██░███▄██▄░▄█░██░ ███░███░▀▀▄█░▀▀░█░█▀█░▄▄███░▀▀░█░██░█░█░█████░███░▀▀▄█░▀▀░█░█▀█░▄▄█░▀▀░█░▄▄▀██░▄█░███░▄██░██░▀▀░ ███░███▄█▄▄█▄██▄██▄██▄▄▄███▄██▄█▄██▄█▄▄██████░███▄█▄▄█▄██▄██▄██▄▄▄█▄██▄█▄▄▄▄█▄▄▄█▄▄█▄▄▄██▄██▀▀▀▄ ▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀▀
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.
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.