dobbelmaterialitet

ˈdɔbːəlmɑtɛrɪɑlɪtɛt
Englishsustainabilitycorporate governanceESGreporting+3 til

Definisjon

Begrepet dobbelmaterialitet refererer til det doble perspektivet ved vurdering av miljømessige, sosiale og styringsrelaterte (ESG) faktorer, der man både ser på hvordan bærekraftsspørsmål påvirker en virksomhet, og hvordan virksomheten påvirker samfunnet og miljøet.

Synonymer3

dual materialitydouble impactdual perspective

Antonymer2

single materialityunilateral impact

Eksempler på bruk1

1

The report emphasized the importance of dobbelmaterialitet in corporate sustainability strategies; Regulators increasingly require companies to disclose information based on the principle of dobbelmaterialitet; Understanding dobbelmaterialitet helps investors evaluate both financial and non-financial risks.

Etymologi og opprinnelse

Derived from Norwegian 'dobbel' meaning 'double' and 'materialitet' meaning 'materiality', combining to express a concept involving twofold material considerations, particularly in sustainability and corporate reporting contexts.

Relasjonsmatrise

Utforsk forbindelser og sammenhenger

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"ABC-Analyse (Strategic Method of Inventory Management)"

both are concepts used in management and decision-making contexts

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Account based marketing (ABM)

Account Based Marketing (ABM) focuses on highly targeted, personalized marketing efforts directed at specific high-value accounts, requiring deep insights into the business context and stakeholder priorities. Dobbelmaterialitet (double materiality) expands traditional materiality by considering both the financial impacts of sustainability issues on the company and the company's environmental and social impacts on external stakeholders. In the context of marketing and digital strategy, integrating dobbelmaterialitet into ABM means that marketers tailor their messaging and value propositions not only around the financial benefits and risks relevant to the target account but also around the sustainability impacts that matter to that account’s stakeholders and regulatory environment. This dual perspective enables ABM campaigns to resonate more authentically with decision-makers who are increasingly influenced by ESG (Environmental, Social, Governance) considerations. Practically, this could involve using sustainability data and impact metrics to customize content, demonstrate alignment with the target account’s double materiality concerns, and build trust through transparency. Digital strategies supporting ABM can leverage sustainability reporting tools and data analytics to identify which sustainability issues are material to each account, thereby enhancing personalization and relevance. Thus, dobbelmaterialitet enriches ABM by embedding sustainability as a core dimension of account insights and messaging, making campaigns more compelling in a market where ESG factors drive purchasing decisions and partnerships.

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Consumer behavior

is influenced by

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Ad creative

Dobbelmaterialitet (double materiality) in marketing and business strategy emphasizes the dual impact of corporate actions: both on financial performance and on environmental/social outcomes. Ad creative, as the tangible expression of marketing campaigns, plays a critical role in operationalizing this concept by embedding sustainability and social responsibility narratives directly into the messaging and design. Practically, ad creatives that reflect dobbelmaterialitet principles make the brand's dual impact transparent and credible to stakeholders, influencing consumer perception and driving engagement with sustainability goals. For example, an ad creative might highlight a product's reduced carbon footprint or fair-trade sourcing, thereby aligning marketing communication with the company’s broader environmental and social commitments. This alignment ensures that digital strategies are not only focused on conversion metrics but also on communicating the company’s double material impact, which can enhance brand trust and long-term value creation. Thus, ad creatives serve as the actionable interface through which dobbelmaterialitet is communicated to the market, making the abstract concept concrete and measurable in digital campaigns.

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Account executive

An Account Executive (AE) in marketing and business acts as the primary liaison between clients and the agency or company, responsible for managing client relationships, understanding client needs, and ensuring the delivery of tailored solutions. Dobbelmaterialitet (double materiality), a concept originating from sustainability and corporate reporting, requires organizations to consider both the financial impact of sustainability issues on the company and the company's impact on society and the environment. In the context of marketing, business, and digital strategy, an AE must integrate dobbelmaterialitet by translating complex sustainability data and dual-impact insights into actionable strategies and communications that resonate with clients and stakeholders. This involves the AE guiding clients to adopt marketing and digital strategies that reflect both financial performance and social/environmental responsibility, ensuring campaigns and business decisions align with evolving regulatory frameworks and stakeholder expectations around sustainability. Practically, the AE facilitates the incorporation of double materiality insights into client briefs, campaign messaging, and digital content strategies, helping clients position themselves as responsible brands while meeting business objectives. This dual focus enhances trust and long-term client value, making the AE a critical bridge between sustainability-driven data (dobbelmaterialitet) and market-facing strategies.

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Ad copy

Dobbelmaterialitet, or double materiality, in marketing and business strategy refers to the dual impact of corporate actions both on financial performance and on environmental, social, and governance (ESG) factors. Ad copy, as a core element of marketing communication, plays a critical role in expressing and operationalizing this dual impact. Specifically, ad copy can be crafted to transparently communicate a brand's commitment to sustainability and social responsibility (the non-financial materiality), while simultaneously driving consumer engagement and sales (the financial materiality). This requires integrating ESG narratives into persuasive messaging that resonates with target audiences without compromising commercial objectives. In digital strategy, this means leveraging data-driven insights to tailor ad copy that highlights sustainable practices or social impact in a way that enhances brand trust and conversion rates. Thus, ad copy becomes a practical tool to embody and convey dobbelmaterialitet, aligning marketing communications with broader corporate responsibility goals and stakeholder expectations. This alignment helps businesses manage reputational risk and capitalize on emerging market opportunities linked to sustainability, making the relationship between ad copy and dobbelmaterialitet both strategic and actionable.

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Ad creative testing

Dobbelmaterialitet, a concept originating from organizational theory and digital strategy, refers to the dual materiality of digital artifacts and their embeddedness in both physical and digital contexts. In marketing and business, this means recognizing that digital content and campaigns have tangible effects and interactions beyond their virtual presence. Ad creative testing involves experimenting with different ad creatives to optimize performance across channels. The relationship arises because effective ad creative testing must account for dobbelmaterialitet by understanding how digital ads manifest and perform differently depending on their material context—such as device type, platform, user environment, and even offline interactions triggered by digital ads. For example, an ad creative that performs well on mobile apps might not translate effectively to digital out-of-home screens or social media feeds due to differences in user engagement patterns and physical context. By integrating dobbelmaterialitet into ad creative testing, marketers can design experiments that capture these dual material effects, leading to more nuanced insights and better optimization strategies that bridge digital and physical consumer experiences. This approach ensures that creative testing is not purely digital-metric driven but also considers the material impact and context-dependent performance of ads, enhancing the effectiveness of digital strategy and business outcomes.

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a/b-test

a/b-test is a tool for evaluating outcomes, while dobbelmaterialitet relates to dual materiality in sustainability reporting; they are conceptually distinct with minimal direct connection

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Ad monitoring software

Dobbelmaterialitet (double materiality) in business and marketing strategy emphasizes the dual impact of corporate actions: both how external environmental and social factors affect the company financially, and how the company’s operations impact society and the environment. Ad monitoring software, which tracks and analyzes the performance, placement, and compliance of digital advertisements, can be leveraged to operationalize dobbelmaterialitet by providing real-time data on how marketing campaigns align with sustainability and ethical standards. For example, companies can use ad monitoring to ensure their ads do not promote products or messages that conflict with their environmental or social commitments, thereby managing reputational risks (the outside-in perspective). Simultaneously, monitoring ad content and targeting can reveal whether marketing practices contribute to social issues such as misinformation or exclusion, reflecting the inside-out impact. Integrating ad monitoring insights into a dobbelmaterialitet framework allows businesses to adjust digital marketing strategies to be both financially effective and socially responsible, aligning with broader ESG goals and stakeholder expectations. This connection is particularly actionable in digital strategy where transparency, compliance, and impact measurement are critical for sustainable brand positioning and risk mitigation.

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adoptionrate

In marketing, business, and digital strategy, "adoptionrate"—the speed and extent to which new products, services, or innovations are embraced by users or customers—intersects with "dobbelmaterialitet" (double materiality) by influencing how organizations prioritize and communicate sustainability and impact factors in their offerings. Dobbelmaterialitet requires companies to consider both the financial/material impacts on the company and the environmental/social impacts the company has on society. A higher adoption rate of sustainable or impact-conscious products/services signals market validation of these considerations, reinforcing the business case for integrating double materiality into strategic decision-making. Practically, tracking adoption rates of initiatives aligned with double materiality helps businesses measure how effectively they translate sustainability commitments into customer value propositions that drive market uptake. Conversely, understanding double materiality informs digital strategies that target segments more likely to adopt sustainable innovations, enabling tailored messaging and feature development that accelerates adoption. Thus, adoption rate acts as a feedback mechanism for the success of double materiality-driven strategies, while double materiality shapes the design and positioning of offerings to maximize adoption in increasingly impact-aware markets.

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