Gaarder, Erik (2024) Materiality of Double Materiality. Master thesis, Sustainable Entrepreneurship (SE).
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Abstract
This paper investigates the impact of double materiality assessment on sustainable investment decisions in the banking sector, emphasizing the significance of environmental, social, and governance factors. Through interviews and data analysis, the study explores how banks utilize this assessment and identifies its strengths and weaknesses. Despite its nascent stage, double materiality assessment shows potential to enhance transparency in sustainability reporting. Recommendations for improving its implementation include standardized guidelines, capacity building, and increased transparency. The research underscores the importance of considering both financial and non-financial aspects in investment decision- making processes, aiming to support informed and sustainable investment decisions in the future.
| Item Type: | Thesis (Master) |
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| Name supervisor: | Folmer, E.C. and Chrispijn, M. |
| Date Deposited: | 27 Aug 2024 14:55 |
| Last Modified: | 27 Aug 2024 14:55 |
| URI: | https://campus-fryslan.studenttheses.ub.rug.nl/id/eprint/513 |
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