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Double materiality

Double materiality is part of the new features of the CSRD (Corporate Sustainability Reporting Directive) and forms the basis for deriving strategically relevant sustainability topics and reporting obligations. Companies approach sustainability aspects from two different perspectives.


The “inside-out” perspective describes the positive and negative effects of corporate actions on the environment and society.


The “outside-in” perspective highlights the opportunities and risks that sustainability issues pose to a company’s financial situation and the future viability of its business model.

Once an issue is considered relevant from at least one of the two perspectives, it becomes subject to reporting.

At uvex

The materiality analysis supports uvex in determining the 4 key focus areas. Those determine how sustainability is implemented at the uvex group today and in the future. Here you can find out which focus areas these are.

Doppelte Wesentlichkeit Nachhaltigkeit bei uvex