Lesson Overview

In this short lesson, we simplify the concept of double materiality — cutting through jargon to focus on what matters. We explore:

• 📌 The external perspective (outside-in) — how sustainability issues impact a company’s financial position and performance
• 📌 The internal perspective (inside-out) — how a company’s activities impact the environment, society, and broader stakeholders
• 📌 Why regulatory focus often leans toward the external view — and why internal impacts shouldn’t be overlooked
• 📌 The importance of defining materiality thoughtfully — beyond short-term financial lenses

Double materiality isn’t complicated — but applying it properly requires seeing both sides clearly.

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