Translations:ESG Management/2/en
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The following menu items are enabled with this add-on:
- Impacts are effects an organization has on its environment. These can be positive or negative. In double materiality they are used for the analysis of the inside-out perspective, or impact materiality. Opposite them are risks and opportunities, which show the financial materiality, or outside-in perspective.
- ESG topics are fields of action from the areas of E - Environmental, S - Social, and G - Governance. These are needed for sustainability reporting according to EU Directive CSRD (Corporate Sustainability Reporting Directive). Which of the topics must be included in the reporting is the result of double materiality analysis, also done in this menu item.