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A double-materiality assessment scores ESG topics on both financial materiality and impact materiality using stakeholder input, then plots them on a 2x2 matrix. High/high topics require full quantitative disclosure, and the matrix must be validated by the board or ESG committee.

GRI covers broad impact reporting with universal and topic-specific standards, SASB provides 77 industry-specific financially material standards, TCFD structures climate risk into governance, strategy, risk management, and metrics pillars, and CDP focuses on climate, water, and forests questionnaires.

Submit a Letter of Commitment to SBTi, select a verified baseline year, define near-term targets covering Scope 1 and 2 plus Scope 3 if it exceeds 40% of emissions, choose a 1.5°C-aligned pathway, and submit for validation within 24 months.

All 15 GHG Protocol categories should be screened for relevance, with purchased goods, business travel, and use of sold products typically most material. Material categories must not be omitted simply because they are difficult to measure.

A claim is greenwashing when it lacks a defined methodology, boundary, and auditable data, or when a target has no funded, time-bound delivery path. Terms like carbon neutral require verified offsets and transparent accounting to withstand regulatory scrutiny.

CSRD applies in phases from 2024 to 2028 depending on company size and listing status, requiring double-materiality reporting under ESRS standards with external assurance. Obligations have hard deadlines and should be tracked as binding, not optional.