Translations:ESG Themen/12/en
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Double Materiality
Each field of action on this page can be linked to risks, opportunities, and impacts. Risks, opportunities, and impacts can also be created directly within the field of action using a “Plus” button.
This serves to analyze dual materiality. The link to risks and opportunities reflects financial materiality and thus the outside-in perspective. The link to positive and negative impacts illustrates impact materiality and thus the inside-out perspective. Double materiality therefore highlights the relevance of individual issues based on their influence on the company from the outside and the company’s influence on the outside world.