The new ESG: Double materiality

Double materiality looks at the corporate impact of climate change from two directions - the impact the company has on the environment and vise versa. For example, a carbon-producing company facilitates a heating planet and increasing temperatures affect that company's ability to operate. Both are considered through a financial lens and can be described as an outside in, or inside out view. Let's look at how technology, particularly AI, has a role to play in gathering the data to achieve sustainability in an increasingly compliance-driven corporate landscape.