Impact materiality
Does the company have actual or potential, positive or negative impacts on people and the environment? These can be inside the company's own operations or across its value chain (upstream suppliers and downstream customers).
Example: A textile manufacturer has material impact on water pollution through its dyeing processes even if this has no direct financial cost today.

Financial materiality

Question

Impact materiality
        Does the company have actual or potential, positive or negative impacts on people and the environment? These can be inside the company's own operations or across its value chain (upstream suppliers and downstream customers).
        Example: A textile manufacturer has material impact on water pollution through its dyeing processes even if this has no direct financial cost today.

Financial materiality

Accepted Answer

Does a sustainability topic generate financial risks or opportunities that could materially affect the company's performance, cash flows or access to capital? This dimension aligns with TCFD and IFRS S1/S2.

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