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2024

Fubon Financial Holding Co., Ltd.

Banks / Diverse Financials / Insurance · Taiwan

2024

2024 ESG Report ↗

… Double Materiality Double materiality matrix A double materiality matrix was developed based on each issue’s “Operational (Financial …

✓ Assured · EY

Jump to p.14 →p.17 →

2025

Hindustan Zinc Limited

Mining — Iron, Aluminum, Other Metals · India

2025

Sustainability Report 2024-25 ↗

… Double Materiality Assessment SR: Double Materiality Assessment 23 - 24 23 - 24 3-2 List of material topics 3-2 List …

✓ Assured · EY, BSI

Jump to p.26 →p.28 →p.112 →

2025

J. B. Chemicals & Pharmaceuticals Limited

Pharmaceuticals / Biotech / Life Sciences · India

2025

Corporate Sustainability Report 2024-25 ↗

… Materiality Objectives of Double Materiality Impact Materiality Financial Materiality Double materiality includes two parts: impact materiality and financial …

Assurance not stated

Jump to p.25 →

2024

SK Telecom Co., Ltd.

Telecommunication Services · South Korea

2024

Annual Report 2024 ↗

… Double Materiality Assessment Application of Double Materiality Double Materiality Assessment Process Environmental & Social Materiality Financial Materiality • Analysis of GRI Standards …

✓ Assured · EY

Jump to p.144 →p.145 →

2024

Owens Corning

Building Products · United States

2024

2024 Sustainability Report ↗

… materiality assessment. Starting in 2024, this assessment became a double materiality assessment. Double materiality refers to both the impact …

✓ Assured · EY

Jump to p.16 →

2024

Meliá Hotels International, S.A.

Hotels, Restaurants, Leisure, Tourism Services · Spain

2024

2024 Management Report ↗

… double perspective of impact materiality and financial materiality. Double materiality matrix Likewise, the results of the Double Materiality …

✓ Assured · Deloitte

Jump to p.70 →

2025

Enel Chile S.A.

Electric Utilities / IPP / Energy Traders · Chile

2025

Integrated Annual Report - Enel Chile 2025 ↗

… Double Materiality results table for Enel Chile. Double Materiality – Results PRIORITY ESG TOPICS DOUBLE MATERIALITY ANALYSIS MATERIAL TOPICS …

✓ Assured · BSI

Jump to p.125 →

2024

Grupo Energía Bogotá S.A. E.S.P.

Gas Utilities · Colombia

2024

Integrated Report Sustainability 2024 ↗

… Double Materiality The double materiality analysis is reviewed and updated every 2 years by GEB. Therefore, the results …

✓ Assured · BSI

Jump to p.10 →p.11 →p.12 →

2025

REN - Redes Energéticas Nacionais, SGPS, S.A.

Water Utilities · Portugal

2025

REN Integrated Report 2025 ↗

… Materiality – Double materiality analysis 2.3 Risk management REN monitors the information on this subject and reports annually, in particular …

✓ Assured · BSI

Jump to p.634 →p.635 →p.636 →p.639 →p.649 →p.650 →p.651 →p.652 →

2024

Kakao Corp.

Media · South Korea

2024

2024 Kakao ESG Report ↗

… Double Materiality Assessment Double Materiality Assessment Double Materiality Assessment Process In line with our commitment and responsibility, Kakao …

✓ Assured · KPMG

Jump to p.17 →p.18 →p.19 →

2024

TS Financial Holding Co., Ltd.

Banks / Diverse Financials / Insurance · Taiwan

2024

2024 CSR Report ↗

… Double Materiality Matrix ∞Double Materiality Matrix A financial materiality assessment questionnaire was distributed to 14 senior executives who are members …

✓ Assured · EY

Jump to p.20 →

2024

Nan Pao Resins Chemical Co., Ltd.

Chemicals · Taiwan

2024

NANPAO Sustainability Report 2024 ↗

… double materiality, which integrates Impacts, Risks, and Opportunities (IRO). Double Materiality Principle The double materiality approach considers both …

✓ Assured · Ernst & Young, BSI, EY, KPMG

Jump to p.20 →

2025

Endesa, S.A.

Electric Utilities / IPP / Energy Traders · Spain

2025

Endesa Consolidated Annual Report 2025 ↗

… Double Materiality Analysis (ESRS 2) 24.5.1. Information on the Double Materiality assessment process (IRO-1) Processes for identifying …

✓ Assured · BSI

Jump to p.160 →p.175 →

2025

Mahindra & Mahindra Limited

Automobiles and Components · India

2025

Mahindra and Mahindra Sustainability Report 2025 ↗

… Materiality and Double Materiality. For detailed TCFD, Materiality & Double Materiality disclosures please refer to the Risk Management & Materiality …

✓ Assured · EY

Jump to p.12 →

2025

Redeia Corporación, S.A.

Electric Utilities / IPP / Energy Traders · Spain

2025

Redeia Consolidated Non-Financial Information Statement 2025 ↗

… Double materiality assessment 11.1.5.1 Double materiality assessment process / IRO-1 Redeia updates its double materiality assessment annually, in keeping …

✓ Assured · EY

Jump to p.23 →

2024

Inversiones Aguas Metropolitanas S.A.

Water Utilities · Chile

2024

IAM Integrated Report 2024 ↗

… Double materiality DOUBLE MATERIALITY PROCESS Context review and analysis ∙ Review of documents, reports and statements relevant to the sanitation …

✓ Assured · BSI

Jump to p.23 →

2024

President Chain Store Corporation

Food and Consumer Staples Retailing · Taiwan

2024

Sustainability Report 2024 ↗

… double materiality. The principle of double materiality considers both impact materiality and financial materiality. Impact materiality considers the positive …

✓ Assured · SGS

Jump to p.13 →

2024

EssilorLuxottica Société anonyme

Healthcare Providers, Services and Technology · France

2024

2024 Sustainability Report ↗

… Double Materiality Assessment (DMA). which expands the concept of materiality from a focus on financial materiality to one that …

Assurance not stated

Jump to p.15 →