M2-C5. Analiza Dublei Materialități

M2-C5. Analiza Dublei Materialități

51 lessons 1 quiz 4 ore Intermediate
1,250.00 RON
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About This Course

Course Content

9 chapters • 51 lessons • 1 quiz

Dual Materiality Analysis 2 items
  • 1 🔒
    Course Cover
  • 2 🔒
    From theory to practice
Realising the approach 6 items
  • 3 🔒
    Define the need
  • 4 🔒
    Brainstorming
  • 5 🔒
    Set categories
  • 6 🔒
    Involve IPs - stakeholders
  • 7 🔒
    Prioritise
  • 8 🔒
    Approve
Standards 3 items
  • 9 🔒
    What do the applicable standards say?
  • 10 🔒
    Less lofty goal - narrowing the reporting scope
  • 11 🔒
    What the standard says
Analyses 11 items
  • 12 🔒
    Dual materiality analysis =/= value chain analysis
  • 13 🔒
    DMA and materiality analysis according to GRI/SASB
  • 14 🔒
    EFRAG, Initial Observation Practices
  • 15 🔒
    The 4 main steps in analysing dual materiality
  • 16 🔒
    Contextual analysis - Background
  • 17 🔒
    Contextual analysis - Methodologies
  • 18 🔒
    Materiality Analysis (meaning) - concept
  • 19 🔒
    ESG Materiality Materiality Analysis
  • 20 🔒
    Exercise
  • 21 🔒
    The DMA concept required by the new standards
  • 22 🔒
    Dual materiality analyses in practice
Value chain 4 items
  • 23 🔒
    Value chain mapping
  • 24 🔒
    Steps in analysing the value chain
  • 25 🔒
    Important
  • 26 🔒
    Example Value Chain
Stakeholders 7 items
  • 27 🔒
    Parties involved in the WFD process
  • 28 🔒
    ESRS 1 - stakeholder-related requirements
  • 29 🔒
    Categories of stakeholders
  • 30 🔒
    Stakeholder categories - NEED TO KNOW
  • 31 🔒
    Stakeholder engagement baselines
  • 32 🔒
    TO RETAIN
  • 33 🔒
    Identifying IP in the value chain
IRO 14 items
  • 34 🔒
    Impact, Risks and Opportunities (IRO) identification and assessment
  • 35 🔒
    The company's impact on the environment and society (effects)
  • 36 🔒
    Sustainability issues that can affect your organisation
  • 37 🔒
    Sustainability issues
  • 38 🔒
    How to start identifying IROs?
  • 39 🔒
    Sample list of ESRS themes and sub-themes
  • 40 🔒
    Sample biodiversity analysis
  • 41 🔒
    Setting thresholds - What does the standard say?
  • 42 🔒
    Threshold setting options
  • 43 🔒
    TO RETAIN
  • 44 🔒
    Example of qualitative and quantitative thresholds
  • 45 🔒
    Impact assessment and quantification
  • 46 🔒
    One example: releasing pollutants
  • 47 🔒
    Assess and quantify risks and opportunities
Result of the Dual Materiality Analysis 3 items
  • 48 🔒
    What does a DMA result look like?
  • 49 🔒
    Significance analysis
  • 50 🔒
    Example First Climate DMA
QUIZ 2 items
  • 51 🔒
    Test your knowledge
  • 52 📝
    Analysing double materiality Quiz
    Pass: 70%

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