Double Materiality

Knowledge base

Concepts, methods and applied transition knowledge

The New Economy knowledge base brings together core concepts, methods and perspectives from the regenerative economy. Articles explain footprint, compliance, circular product design, regenerative strategy, food systems and regional policy in practical terms, with clear links to life-cycle assessment (LCA), social cost-benefit analysis (MKBA), CO2 footprint, carbon sequestration, biobased materials and circular business models.

Knowledge base · Carbon and footprint

Double materiality

Double materiality assesses both an organisation’s impact on people and the environment and the financial effects of sustainability issues on the organisation.

Definition

The CSRD requires companies to report from this double perspective: impact materiality (inside-out) and financial materiality (outside-in), rather than a single viewpoint.

Applied in practice

New Economy carries out materiality assessments as the first step in a CSRD process, linked to an organisation’s CO₂ footprint and chain impact.

Related terms

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All terms, searchable

Search the register or browse by letter. Each article opens with the definition, followed by how it works, why it matters and how New Economy applies it, with related terms and source projects.

Index · 44 terms
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Carbon Sequestration removes CO₂ from the atmosphere and stores it in soil, biomass, nature or materials. , methods and practical examples. Carbon and footprint Carbon Sequestration House The Carbon Sequestration House applies Quality Function Deployment (House of Quality) to carbon removal and links ten methods to 26 policy objectives. Carbon and footprint CCS and CCU CCS captures and stores CO₂. CCU captures CO₂ and uses it as a raw material. and application in industry and climate plans. Carbon and footprint CDR (Carbon Dioxide Removal) CDR actively removes CO₂ from the atmosphere through natural or technological methods. and application in carbon sequestration. Carbon and footprint Circular Economy A circular economy retains the value of raw materials and materials through reuse, repair and recycling. Explanation, method and practical examples. Climate Adaptation adjusts areas, buildings and systems to heat, drought, flooding and sea-level rise. Explanation, method and practical examples. CO₂ Footprint A CO₂ footprint quantifies the greenhouse gas emissions of an organisation, product or chain per the GHG Protocol. and examples. Carbon and footprint CSDDD (Corporate Sustainability Due Diligence Directive) The CSDDD requires human rights and environmental due diligence in the value chain, alongside the CSRD. Explanation and application. Carbon and footprint CSRD The CSRD requires large companies to report on sustainability, including chain impact and CO₂ footprint. and application. Carbon and footprint
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