Double materiality assessment: Why rigorous ESG risk mapping isn't optional anymore

Double Materiality Assessment (DMA) has become a central concept in Environmental, Social, and Governance (ESG) frameworks, especially under recent regulatory initiatives like the EU Corporate Sustainability Reporting Directive (CSRD). While implementation of DMA will only become mandatory for many companies over the next few years, there are already discussions at the EU commission in Brussels about simplifying the process to ease adoption. As an early adopter, Trinasolar shares insights on the purpose and benefits of DMA, makes a strong case for full-scope transparency, and reflects on key learnings ...

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