{"id":1389,"date":"2023-05-23T22:22:54","date_gmt":"2023-05-23T22:22:54","guid":{"rendered":"https:\/\/tedatwood.com\/?post_type=tribe_events&#038;p=1389"},"modified":"2023-05-23T22:24:35","modified_gmt":"2023-05-23T22:24:35","slug":"refrigerants-esg-and-the-concept-of-double-materiality","status":"publish","type":"tribe_events","link":"https:\/\/tedatwood.com\/index.php\/event\/refrigerants-esg-and-the-concept-of-double-materiality\/","title":{"rendered":"Refrigerants, ESG, and the concept of Double Materiality"},"content":{"rendered":"<p>Double Materiality involves the impact a company creates on the climate \u2013 and all aspects of ESG \u2013 with operational data at the center.<\/p>\n<p>Double materiality is a carbon accounting practice that mirrors the concept of financial materiality. In essence, data should be disclosed if a reasonable person would consider it important or \u201dmaterial.\u201d<\/p>\n<p>Your company\u2019s climate-related impacts can be material and therefore require disclosure. Operationalizing the concept of double materiality is key to successful sustainability reporting.<\/p>\n<p>View the webinar to learn more about:<\/p>\n<ul>\n<li aria-level=\"1\">The Story of Double Materiality<\/li>\n<li aria-level=\"1\">Direct Consequences on ESG Filings<\/li>\n<li aria-level=\"1\">What your company is supposed to report<\/li>\n<li aria-level=\"1\">The two dimensions: impact materiality and financial materiality<\/li>\n<li aria-level=\"1\">How the concept applies to refrigerants<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Reporting Protocols<\/h2>\n<div>\n<div data-widget-id=\"34f620b3-b1bb-44fb-0b17-37b37dfae213\">\n<div data-widget-type=\"LpTextReact\">\n<ul>\n<li aria-level=\"1\">The EPA first publicly acknowledged that\u00a0<strong>all refrigerants are vented<\/strong>\u00a0in 2019.<\/li>\n<li aria-level=\"1\"><strong>Compliance reporting<\/strong>\u00a0requires tracking of leaks and maintenance only on systems\u00a0<em>50 pounds and over<\/em>\u00a0(in the US).<\/li>\n<li aria-level=\"1\"><strong>Sustainability reporting<\/strong>\u00a0requires tracking of emissions on\u00a0<em>all systems<\/em>.<\/li>\n<li aria-level=\"1\"><strong>Double-materiality<\/strong>\u00a0is central to the EC\u2019s proposed Corporate Sustainability Reporting Directive (CSRD).<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>ESG &amp; Materiality<\/h2>\n<ul>\n<li aria-level=\"1\"><strong>Financial Materiality:\u00a0<\/strong>Evidence of impacts that are reasonably likely to affect value (beyond what is already recognized in financial reporting).<\/li>\n<li aria-level=\"1\"><strong>Impact Materiality:\u00a0<\/strong>Evidence of environmental impact from an entity\u2019s operations, products, or services (including through the value chain).<\/li>\n<li aria-level=\"1\"><strong>Double Materiality:\u00a0<\/strong>Involves both impact and financial materiality perspectives (and their interactions).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Double Materiality involves the impact a company creates on the climate \u2013 and all aspects of ESG \u2013 with operational data at the center. Double materiality is a carbon accounting [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1373,"comment_status":"open","ping_status":"closed","template":"","meta":{"_tribe_events_status":"","_tribe_events_status_reason":""},"tags":[],"tribe_events_cat":[],"wpcf_dashboard":"<div class=\"woocommerce\"><div class=\"woocommerce-info\">Please log in first? <a class=\"wpneoShowLogin\" href=\"#\">Click here to login<\/a><\/div><div class=\"wpneo_login_form_div\" style=\"display: none;\"><form name=\"loginform\" id=\"loginform\" action=\"https:\/\/tedatwood.com\/wp-login.php\" method=\"post\"><p class=\"login-username\">\n\t\t\t\t<label for=\"user_login\">Username or Email Address<\/label>\n\t\t\t\t<input type=\"text\" name=\"log\" id=\"user_login\" autocomplete=\"username\" class=\"input\" value=\"\" size=\"20\" \/>\n\t\t\t<\/p><p class=\"login-password\">\n\t\t\t\t<label for=\"user_pass\">Password<\/label>\n\t\t\t\t<input type=\"password\" name=\"pwd\" id=\"user_pass\" autocomplete=\"current-password\" spellcheck=\"false\" class=\"input\" value=\"\" size=\"20\" \/>\n\t\t\t<\/p><p class=\"login-remember\"><label><input name=\"rememberme\" type=\"checkbox\" id=\"rememberme\" value=\"forever\" \/> Remember Me<\/label><\/p><p class=\"login-submit\">\n\t\t\t\t<input type=\"submit\" name=\"wp-submit\" id=\"wp-submit\" class=\"button button-primary\" value=\"Log In\" \/>\n\t\t\t\t<input type=\"hidden\" name=\"redirect_to\" value=\"https:\/\/tedatwood.com\/index.php\/wp-json\/wp\/v2\/tribe_events\/1389\" \/>\n\t\t\t<\/p><\/form><\/div><\/div>","_links":{"self":[{"href":"https:\/\/tedatwood.com\/index.php\/wp-json\/wp\/v2\/tribe_events\/1389"}],"collection":[{"href":"https:\/\/tedatwood.com\/index.php\/wp-json\/wp\/v2\/tribe_events"}],"about":[{"href":"https:\/\/tedatwood.com\/index.php\/wp-json\/wp\/v2\/types\/tribe_events"}],"author":[{"embeddable":true,"href":"https:\/\/tedatwood.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tedatwood.com\/index.php\/wp-json\/wp\/v2\/comments?post=1389"}],"version-history":[{"count":3,"href":"https:\/\/tedatwood.com\/index.php\/wp-json\/wp\/v2\/tribe_events\/1389\/revisions"}],"predecessor-version":[{"id":1392,"href":"https:\/\/tedatwood.com\/index.php\/wp-json\/wp\/v2\/tribe_events\/1389\/revisions\/1392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tedatwood.com\/index.php\/wp-json\/wp\/v2\/media\/1373"}],"wp:attachment":[{"href":"https:\/\/tedatwood.com\/index.php\/wp-json\/wp\/v2\/media?parent=1389"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tedatwood.com\/index.php\/wp-json\/wp\/v2\/tags?post=1389"},{"taxonomy":"tribe_events_cat","embeddable":true,"href":"https:\/\/tedatwood.com\/index.php\/wp-json\/wp\/v2\/tribe_events_cat?post=1389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}