Theme 01
PremiumDouble Materiality
Double materiality sounds technical, but at its heart it is a simple business idea: understand how environmental and social issues affect your organisation, and how your organisation affects the world around it. In this series, Rune Røkke, Petter Binde and Bob Willard explain why double materiality is more than a reporting requirement. They explore its role in risk management, strategy, value-chain analysis and long-term business resilience, as well as the practical challenge of deciding what really matters. The emphasis throughout is on using double materiality as a tool for better decision-making — without becoming overwhelmed by terminology, frameworks or unnecessary detail.
