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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 a managing director in Deloitte & Touche LLP’s Audit & Assurance business, focusing on sustainability, materiality, and nature. He has more than 20 years of experience in the capital markets, most recently as the global head of sustainability for Nasdaq. Evan has led or directly supported global sustainability standards-setting and reporting efforts, including the Global Sustainability Standards Board (GRI); Economic Impact Working Group (GRI); UN Global Compact (Network USA); UN Sustainable Stock Exchanges Initiative; World Federation of Exchanges (WFE) Sustainability Working Group; Corporate Roundtable (SASB/ISSB); Boston College Center for Corporate Citizenship; Bloomberg DEI Index Working Group; and Impact 2030 Metrics Council. He has been published in Forbes and Capital Finance International, and his writing and research helped to establish a sustainability baseline for stock exchanges. He is also a frequent speaker and panelist at conferences, events, and academic institutions (Yale, Columbia, Stanford).
