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Double Materiality & Risk: Integrating ESG into ERM
October 4, 2025by Dr Dawkins Brown
Series: Internal Audit & ESG—From Assurance to Impact “Double materiality” changes the risk conversation. It requires organizations to assess both (1) how environmental and social issues affect enterprise value (financial materiality) and (2) how the organization’s activities affect people and the planet (impact materiality). When embedded in Enterprise Risk Management (ERM), double materiality...
