Modul 3 - Evaluarea Dublei Materialități,1.10, 09:30 - 13:30

Ce este dubla materialitate? – materialitate de Impact vs. materialitate financiară;
IRO (Impacturi, Riscuri, Oportunități) – identificare și integrare în strategie;
Ghid ilustrativ 1 – evaluare a materialității;
Ghid ilustrativ 2 – importanța lanțului valoric;
Studii de caz – exemple concrete de aplicare a DMA;
Sesiune interactivă – participanții aplică procesul DMA pentru propria organizație sau pe un studiu de caz.

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