Tahukah Anda

๐„๐’๐† ๐ƒ๐จ๐ฎ๐›๐ฅ๐ž ๐Œ๐š๐ญ๐ž๐ซ๐ข๐š๐ฅ๐ข๐ญ๐ฒ ๐ˆ๐ง๐ฌ๐ข๐๐ž & ๐Ž๐ฎ๐ญ

#Sharing This summarized infographic for a Carousel posted by ๐‚๐ฅ๐ข๐ฆ๐š๐ญ๐ž titled “๐„๐’๐† ๐ƒ๐จ๐ฎ๐›๐ฅ๐ž ๐Œ๐š๐ญ๐ž๐ซ๐ข๐š๐ฅ๐ข๐ญ๐ฒ ๐ˆ๐ง๐ฌ๐ข๐๐ž & ๐Ž๐ฎ๐ญ” explains the concept of double materiality within the framework of Environmental, Social and Governance (ESG).

This approach evaluates both the internal financial impacts on a company (financial materiality) and the external effects on stakeholders and the environment (stakeholder materiality).

๐˜’๐˜ฆ๐˜บ ๐˜š๐˜ฆ๐˜ค๐˜ต๐˜ช๐˜ฐ๐˜ฏ๐˜ด ๐˜Œ๐˜น๐˜ฑ๐˜ญ๐˜ข๐˜ช๐˜ฏ๐˜ฆ๐˜ฅ:

๐–๐ก๐š๐ญ ๐ข๐ฌ ๐ƒ๐จ๐ฎ๐›๐ฅ๐ž ๐Œ๐š๐ญ๐ž๐ซ๐ข๐š๐ฅ๐ข๐ญ๐ฒ?
It refers to a comprehensive evaluation that considers both the internal financial impacts on the company and the external impacts on stakeholders and the broader environment.

๐˜๐˜ช๐˜ฏ๐˜ข๐˜ฏ๐˜ค๐˜ช๐˜ข๐˜ญ ๐˜”๐˜ข๐˜ต๐˜ฆ๐˜ณ๐˜ช๐˜ข๐˜ญ๐˜ช๐˜ต๐˜บ:
Focuses on assessing how ESG factors can affect a company’s financial performance, risk profile and long-term viability.

๐˜š๐˜ต๐˜ข๐˜ฌ๐˜ฆ๐˜ฉ๐˜ฐ๐˜ญ๐˜ฅ๐˜ฆ๐˜ณ ๐˜”๐˜ข๐˜ต๐˜ฆ๐˜ณ๐˜ช๐˜ข๐˜ญ๐˜ช๐˜ต๐˜บ:
Involves understanding the impact of a companyโ€™s activities on external stakeholders, including the environment, society and local communities.

๐’๐ญ๐ž๐ฉ๐ฌ ๐ญ๐จ ๐€๐ฌ๐ฌ๐ž๐ฌ๐ฌ ๐ƒ๐จ๐ฎ๐›๐ฅ๐ž ๐Œ๐š๐ญ๐ž๐ซ๐ข๐š๐ฅ๐ข๐ญ๐ฒ:

๐˜Œ๐˜ด๐˜ต๐˜ข๐˜ฃ๐˜ญ๐˜ช๐˜ด๐˜ฉ ๐˜ต๐˜ฉ๐˜ฆ ๐˜š๐˜ค๐˜ฐ๐˜ฑ๐˜ฆ:
Define the scope of the assessment, identifying relevant ESG factors and industries.

๐˜๐˜ฅ๐˜ฆ๐˜ฏ๐˜ต๐˜ช๐˜ง๐˜บ ๐˜Œ๐˜š๐˜Ž ๐˜๐˜ข๐˜ค๐˜ต๐˜ฐ๐˜ณ๐˜ด:
Identify key internal and external stakeholders, define relevance to industry, and recognize potential ESG factors based on various guidelines and standards.

๐˜Œ๐˜น๐˜ต๐˜ฆ๐˜ณ๐˜ฏ๐˜ข๐˜ญ ๐˜š๐˜ต๐˜ข๐˜ฌ๐˜ฆ๐˜ฉ๐˜ฐ๐˜ญ๐˜ฅ๐˜ฆ๐˜ณ ๐˜”๐˜ข๐˜ต๐˜ฆ๐˜ณ๐˜ช๐˜ข๐˜ญ๐˜ช๐˜ต๐˜บ ๐˜ˆ๐˜ด๐˜ด๐˜ฆ๐˜ด๐˜ด๐˜ฎ๐˜ฆ๐˜ฏ๐˜ต:
Engage with stakeholders to assess the impact of the companyโ€™s operations on external parties and the environment.

๐˜๐˜ฏ๐˜ต๐˜ฆ๐˜จ๐˜ณ๐˜ข๐˜ต๐˜ช๐˜ฐ๐˜ฏ ๐˜ข๐˜ฏ๐˜ฅ ๐˜—๐˜ณ๐˜ช๐˜ฐ๐˜ณ๐˜ช๐˜ต๐˜ช๐˜ป๐˜ข๐˜ต๐˜ช๐˜ฐ๐˜ฏ:
Integrate internal and external assessments, prioritize significant ESG factors.

๐˜™๐˜ฆ๐˜ฑ๐˜ฐ๐˜ณ๐˜ต๐˜ช๐˜ฏ๐˜จ & ๐˜Š๐˜ฐ๐˜ฎ๐˜ฎ๐˜ถ๐˜ฏ๐˜ช๐˜ค๐˜ข๐˜ต๐˜ช๐˜ฐ๐˜ฏ:
Incorporate material ESG factors into corporate reports, ensuring clarity and transparency regarding material issues to both internal and external stakeholders.

This model helps companies navigate complex sustainability challenges by addressing both financial implications and the broader societal consequences of their operations.

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