With respect to double materiality reporting, companies often use which of the following when assessing their positive impact on the organization, society and the environment?
A.
The United Nations Sustainable Development Goals
B.
The UN Guiding Principles on Business and Human Rights
C.
The OECD Due Diligence Guidance for Responsible Business Conduct
Double materiality reporting involves evaluating how sustainability issues impact a companyandhow the company impacts society and the environment. TheUnited Nations Sustainable Development Goals (SDGs)are widely used as areference frameworkfor assessing and disclosing these broaderpositive or negative impacts. While the other frameworks address specific human rights and due diligence issues, SDGs provide acomprehensive sustainability frameworkrelevant to impact reporting.
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