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Single materiality considers either a company's impact materiality or its financial materiality - focusing on only a single perspective at once.
Single materiality is a one-sided assessment. It involves focusing on only a single perspective. This means identifying the inside-out (impact) material sustainability matters OR identifying the outside-in (financial) material sustainability matters - but not both at the same time.
A single materiality assessment could refer to either of the materiality perspectives.
Double materiality refers to assessing both materiality perspectives simultaneously. There are important interplays between impact and financial materiality, this necessitates assessing both perspectives at the same time.
Keep in mind that combining two separate single materiality assessments does not make a double materiality assessment.
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Whether you're a public, private, or non-profit organization, Socialsuite has the right materiality solution for you.