Translations:ESG Themen/9/en
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Double materiality
Every field of action can be linked with risks, opportunities, and impacts on this page. Risks, opportunities, and impoacts can also be created directly within the field of action with a "plus" button.
This serves the double materiality analysis. The linking with risks and opportunities shows the financial materiality and thus the outside-in perspective. The linking with positive and negative impacts shows the impact materiality and thus the inside-out perspective. Double materiality therefore shows the relevance of the individual topics either by their impact from outside onto the organization, or by the organization to the outside.