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Understanding Double Materiality and the Two-Pillar Reporting System

10:30 am - 11:30 am


Paradise Ballroom 4

Double materiality is a concept that claims that corporate information should be evaluated through two lenses: impact on the business's financial value, and its impact on society and the environment. As the European Union formally embraces the concept in its disclosure frameworks, is this leaving the U.S. behind? What are the short and long-term ramifications for U.S. companies?

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