Double Materiality Around the World: A Geopolitical and Critical Analysis

The Chaire Double Matérialité has published a new report offering a critical and geopolitical analysis of Double Materiality (DM), a concept that has become central to sustainability accounting and reporting.

The report is structured in three parts.

1️⃣ Analysis of stakeholders’ roles

The first part examines the role of stakeholders at two levels:

• Operational level: producers of information, users, and standard-setters
• Conceptual level: centers of concern and normative trade-offs

The report then adopts an innovative perspective by viewing Double Materiality as a “boundary object”, a concept from social sciences used to analyze coordination between actors with different frameworks of reference.

2️⃣ A geopolitical analysis

This perspective supports a geopolitical analysis of how the concept of Double Materiality is disseminated and appropriated across countries and regions.

3️⃣ A critical analysis

The third part provides a critical assessment of its normative and regulatory implications.

Supporting materials

Several complementary documents are included in the report: country fact sheets, analyses of reporting standards by jurisdiction, and international comparisons of standards. These materials deepen and support the main arguments.

👉 Download the report: https://lnkd.in/ei5P73HQ

‍