Figure 1.
The Venn diagram has 2 overlapping circles. The left circle is labelled Financial materiality and represents the outside-in approach, with people and a globe pointing to a factory. The right circle is labelled Impact materiality and represents the inside-out approach, with a factory pointing to people and a globe. The overlap is labelled Double materiality. A dashed horizontal line labelled Dynamic materiality runs across both circles, with a sustainability issue marked at the far right.A graphical representation of the materiality frameworks
Source: Figure 1.1 Materiality perspectives and approaches (OIBR, 2022, p. 10)