The question was phrased by the source as follows: "Has your organization developed a Double Materiality (sustainability) process?"
The survey was responded by 200 major companies in Latin America across 16 different countries. Â
Missing percentage points to 100 percent are probably due to rounding.
Double materiality is a concept in corporate sustainability reporting that recognizes a company's activities impact both its financial performance and the broader society and environment. It requires businesses to assess materiality from two perspectives: Financial materiality, which examines how sustainability issues (e.g., climate change, resource scarcity) affect the company’s financial performance and value, and impact materiality, which considers how the company’s activities influence people, the environment, and society at large.
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Portion of companies in Latin America with a double materiality process 2024
As of 2024, more than half of surveyed companies in Latin America, reported not having a double materiality process. One-fifth stated that they had implemented one, while roughly a quarter indicated having only a materiality report. Chilean companies had the highest adoption rates, with ** percent having a double materiality process and ** percent having only a materiality report.
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RSM International. (November 4, 2024). Portion of companies in Latin America with a double materiality process in 2024, by region [Graph]. In ÌÇÐÄÆƽâ°æ. Retrieved July 27, 2026, from /statistics/1553140/companies-with-double-materiality-process-in-latin-america/
RSM International. "Portion of companies in Latin America with a double materiality process in 2024, by region." Chart. November 4, 2024. ÌÇÐÄÆƽâ°æ. Accessed July 27, 2026. /statistics/1553140/companies-with-double-materiality-process-in-latin-america/
RSM International. (2024). Portion of companies in Latin America with a double materiality process in 2024, by region. ÌÇÐÄÆƽâ°æ. ÌÇÐÄÆƽâ°æ Inc.. Accessed: July 27, 2026. /statistics/1553140/companies-with-double-materiality-process-in-latin-america/
RSM International. "Portion of Companies in Latin America with a Double Materiality Process in 2024, by Region." ÌÇÐÄÆƽâ°æ, ÌÇÐÄÆƽâ°æ Inc., 4 Nov 2024, /statistics/1553140/companies-with-double-materiality-process-in-latin-america/
RSM International, Portion of companies in Latin America with a double materiality process in 2024, by region ÌÇÐÄÆƽâ°æ, /statistics/1553140/companies-with-double-materiality-process-in-latin-america/ (last visited July 27, 2026)
Portion of companies in Latin America with a double materiality process in 2024, by region [Graph], RSM International, November 4, 2024. [Online]. Available: /statistics/1553140/companies-with-double-materiality-process-in-latin-america/
