{"id":423,"date":"2024-02-26T09:20:10","date_gmt":"2024-02-26T09:20:10","guid":{"rendered":"https:\/\/www.ivyhouse.it\/2024\/02\/the-concept-of-dual-materiality\/"},"modified":"2024-11-29T10:35:53","modified_gmt":"2024-11-29T10:35:53","slug":"the-concept-of-dual-materiality","status":"publish","type":"post","link":"https:\/\/www.ivyhouse.it\/en\/2024\/02\/the-concept-of-dual-materiality\/","title":{"rendered":"The concept of dual materiality"},"content":{"rendered":"\t\t
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La Doppia Materialit\u00e0 \u00e8 un concetto che rimanda all\u2019idea secondo cui ogni singola azione dell’impresa debba essere considerata non solo da un punto di vista strettamente economico, misurando il suo effetto sul bilancio aziendale, gli utili e le perdite che genera in maniera diretta, ma debba invece essere analizzata in una prospettiva pi\u00f9 ampia, che tenga conto del suo impatto sull\u2019ambiente e sulla societ\u00e0.<\/p>\r\n

Si tratta di un concetto relativamente nuovo, descritto per la prima volta dalla Commissione Europea nel 2019 (Guidelines on Non-financial Reporting: Supplement on Reporting Climate-related Information), sebbene le due \u201cmaterialit\u00e0\u201d cui f\u00e0 riferimento fossero gi\u00e0 applicate in numerose occasioni prima della definizione del termine. Ben presto l’EFRAG \u00e8 intervenuto per dare una definizione pi\u00f9 tecnica e precisa di Doppia Materialit\u00e0, articolando il concetto in \u201cmaterialit\u00e0 finanziaria\u201d e \u201cmaterialit\u00e0 dell’impatto\u201d, dove quest’ultima implica \u201cl’identificazione delle questioni di sostenibilit\u00e0 che sono materiali in termini di impatti dell’ente in base alla gravit\u00e0 e, se opportuno, alla probabilit\u00e0 di effettivi e potenziali impatti negativi e positivi sulle persone e sull\u2019ambiente, nonch\u00e9 sull\u2019urgenza derivante dagli obiettivi di politica pubblica sociale o ambientale e dai confini planetari\u201d. (EFRAG, 2021).<\/p>\r\n

\u00c8 importante sottolineare che le due materialit\u00e0 non devono essere considerate a s\u00e9 stanti, ma piuttosto in interconnessione reciproca. Gli Standard per il Reporting di Sostenibilit\u00e0 sviluppati dal GRI sono un perfetto esempio di equilibrio e fusione dei due volti della Doppia Materialit\u00e0, creando una struttura completa e chiara affinch\u00e9 le aziende possano creare la propria Dichiarazione di Sostenibilit\u00e0 in conformit\u00e0 con i Regolamenti CSRD UE.<\/p>\r\n

Comprendere il concetto di Doppia Materialit\u00e0 \u00e8 il primo passo per superare il tradizionale atteggiamento nei confronti del business, focalizzato su questioni meramente economiche, e sviluppare un approccio pi\u00f9 aperto e diversificato, che porter\u00e0 grande valore all\u2019azienda nonch\u00e9 alla societ\u00e0 nel lungo termine.<\/p>\r\n

Giulia Carchidio<\/a><\/p>\r\n

Ivy House<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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La Doppia Materialit\u00e0 \u00e8 un concetto che rimanda all\u2019idea secondo cui ogni singola azione dell’impresa debba essere considerata non solo da un punto di vista strettamente economico, misurando il suo effetto sul bilancio aziendale, gli utili e le perdite che genera in maniera diretta, ma debba invece essere analizzata in una prospettiva pi\u00f9 ampia, che […]<\/p>\n","protected":false},"author":1,"featured_media":749,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[33,34,24,35,36,37,22],"class_list":["post-423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en","tag-csrd-en","tag-efrag-en","tag-esg-en","tag-esrs-en","tag-gri-en","tag-sustainability","tag-sustainability-budgets"],"yoast_head":"\nThe concept of dual materiality - Ivy House<\/title>\n<meta name=\"description\" content=\"Dual Materiality is a concept that refers to the idea that every single action of the enterprise should be considered not only from a strictly economic point of view.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ivyhouse.it\/en\/2024\/02\/the-concept-of-dual-materiality\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The concept of dual materiality - 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