Unravelling the conflicts in ‘Double Materiality’

Where do you draw the ‘moral’ line and how do you have a genuinely positive impact?

The mandates of most investment institutions are expressed in terms of a single materiality: to secure the best realistic financial return over the long term given the need to control for risks. These risks are deemed to be financial risks. Environmental, social or governance risks can be incorporated when considered in financial terms: causing environmental degradation; poor treatment of customers, suppliers and employees; or poor governance might risk a company’s brand value and incur legal or regulatory penalties and other financial costs.

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Supporting documents

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