The double materiality assessment uses reasonable and supportable information available at the reporting date without undue cost or effort, focuses on areas where material impacts, risks or opportunities are likely given strategy, business model, geographies, sectors, business relationships and activities rather than exhaustively covering every operation and value chain actor, may rely on regional or sector data and public information instead of direct value chain input, need not score every severity characteristic or every time horizon where a conclusion is clear, and considers the specific geographic context (water stress, sensitive ecosystems, conflict-affected areas, vulnerable populations) where it could change the conclusion. At each reporting date the undertaking considers whether significant changes in activities, structure, relationships, understanding, methods or the external environment affect prior conclusions and reviews and updates the assessment where they do.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.