La double matérialité, clé de voûte d’une gouvernance durable de l’entreprise
To achieve a paradigm shift in which corporate activity finally makes a truly positive contribution to society, sustainability must be the watchword of corporate governance. At present, legislators are focusing on a strategy of regulation through information, based on extra-financial reporting. For...
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| Auteurs principaux: | , |
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| Format: | Article ou chapitre numérique |
| Sprog: | Français |
| Udgivet: |
2025
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| Fag: | |
| Online adgang: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Summary: | To achieve a paradigm shift in which corporate activity finally makes a truly positive contribution to society, sustainability must be the watchword of corporate governance. At present, legislators are focusing on a strategy of regulation through information, based on extra-financial reporting. For a long time synonymous with “greenwashing”, non-financial reporting is being transformed by the combined initiatives of legislators, stock market authorities and standardization bodies. An increasingly restrictive regulatory framework is being put in place on both sides of the Atlantic. Nevertheless, this information-based regulation is not achieving its objectives. Against this backdrop, the concept of dual materiality is a tool that can address a number of weaknesses. On the one hand, double materiality integrates stakeholders into the information spectrum and recalls the (often forgotten) accountability function of reporting. On the other hand, double materiality is an instrument of corporate accountability, playing a vital role in managing the risks associated with sustainability issues. |
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