In this webcast, we delve into the concept of materiality as it relates to the ISSB standards and its practical application in sustainability reporting.
Our panel explores this topic and offer insights on:
The concept of materiality in sustainability reporting and its importance from an ISSB perspective
The key differences and similarities between impact, financial, and double materiality
How materiality is applied to identifying risks and opportunities
The role of mitigation, adaptation, and connectivity in making materiality judgments
The webcast features:
Sue Lloyd – Vice-chair of the International Sustainability Standards Board (ISSB)
Meg Fricke – Co-leader, Sustainability Disclosure Hub | Partner, Climate Change and Sustainability Services, EY Australia
Michiel van der lof – EY Global Leader, Corporate Reporting Services