Figure 4.
A network diagram links financial materiality and impact materiality through internal double materiality assessment.The network diagram places Financial materiality on the left and Impact materiality on the right. The left cluster has 3 connected nodes. The right cluster has 3 connected nodes. Both clusters connect to a central overlapping node. A pointer from the label Internal double materiality assessment points to the central overlapping node.

Internal double materiality assessment as a creative friction at the overlap of financial and impact materiality

Source: Author’s elaboration inspired to OIBR (2022, p. 10) and Stark (2009, p. 18)

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