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Financial Reporting
Participants will better understand the process of integrating double materiality into a business’s governance, strategy, and operational practices.
Key takeaways
Host: Evan Harvey, managing director, Deloitte & Touche LLP
Presenter: Stefan Jimenez, senior manager, Deloitte & Touche LLP
1.0 Overview CPE credit | Specialized Knowledge
Double materiality requires analysis of both inbound and outbound sustainability impacts. However, it’s not always as simple as 1 + 1 = 2, and many companies are uncertain how this principle may have an impact on their value chain and stakeholder engagement. We’ll discuss:
- Perspectives on the emergence of double materiality as a practice
- Navigating the Corporate Sustainability Reporting Directive (CSRD)
- The timeline for adoption and reporting for US companies
- Practical implications
Evan Harvey
Deloitte - United States
Evan is an Audit & Assurance managing director, specializing in ESG and sustainability. He has more than 20 years of experience in the capital markets, most recently as the global head of sustainability for Nasdaq, and is recognized as an ESG measurement, reporting, and strategy speaker and thought leader around the world. Evan supports a wide array of client companies as they endeavor to become more transparent, efficient, responsible, and sustainable. In this capacity, he focuses on measuring and integrating material business concerns, clarifying ESG objectives and opportunities, developing innovative performance measurements, maximizing human capital, and diversifying stakeholder engagement. In addition, Evan has experience leading global volunteerism, social responsibility, and philanthropy programs focused on building a purpose-led culture. Evan is an active leader and participant in ESG-related organizations, including the Global Sustainability Standards Board and the Executive Advisory Board for the Boston College Center for Corporate Citizenship. He previously served for six years on the Network USA Board of the United Nations Global Compact, and his writings have appeared in Forbes and Capital Finance International.
