Double materiality dilemma

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please reread the article before attempting the questions again.

  1. Which new standard draft embeds the concept of double materiality?

  2. What is double materiality?

  3. Which standard-setter is not considering incorporating double materiality?

  4. Which of the following organisations is NOT mentioned in the article as having adopted double materiality?

  5. Which sector is calling for standard-setters to include double materiality?

  6. Why might double materiality be difficult to incorporate into standards?

  7. Why is it not necessarily a problem if a jurisdiction does not incorporate double materiality into its standards?

  8. Who is the ISSB's current concept of materiality designed for?

  9. What is a key problem with the ISSB's current concept of materiality?

  10. Which alternative offers some of the principles of double materiality?

1 Unit