Recently, I happened to read a very thought-provoking and interesting piece written by Viveck J Suman, titled “Embracing Double Materiality for a Sustainable Future”. The article was a real eye-opener and I was eager to chip in with my reflections, or maybe a whole dollar’s worth to the conversation. 

Viveck got it right from the get-go: It is about acknowledging the two-way relationship—how environmental factors influence a company’s financial health and how, in turn, a company’s actions impact the environment and society. Simple, right? 

In the upcoming sections, this blog aims to expand on these points and offer a critical perspective on the practical implementation of double materiality.