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Advanced materiality judgments: CSRD/ESRS alignment, conglomerate segmentation, time horizons, assurance scope, conflicting lenses, and governance anti-patterns (materiality washing).
Running a materiality assessment: double materiality concepts, value chain, scoring workshops, stakeholder input, and linking results to ESRS-style impacts, risks, and opportunities (IROs).
Foundations of ESG materiality: what “material” means for sustainability reporting, stakeholders, and prioritizing topics before detailed disclosure.
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