Investment perspective / Double materiality
Investments exist within landscapes, communities and resource systems. Their future depends on the health of those connections.
06 / Value and impact, together
A healthy business depends on a living world. Our investment perspective considers both what projects do to nature and people, and what changes in the world mean for those projects.
Our investment perspectiveInside out / Impact materiality
Look at actual and potential effects on people and the environment: water use, habitats, working conditions and surrounding communities. Significant harm matters even without a financial loss.
Outside in / Financial materiality
Look at sustainability risks and opportunities that may affect cash flows, asset values, access to finance or the cost of capital—from drought and flooding to changing resource availability.
This is double materiality. A topic can matter from either perspective. Preparedness, disaster support and recovery are part of the wider ambition; no programme can remove every risk.
Impact materiality considers the actual and potential effects of business activity on people and the environment across operations and the value chain. Financial materiality considers sustainability-related risks and opportunities that may affect the business financially over different time horizons.
A matter can be material from either perspective; it does not have to pass both tests. For negative impacts, severity matters, alongside likelihood for potential impacts. Financial assessment considers both the likelihood and the potential magnitude of financial effects.
Water stress, floods or fire can affect communities, ecosystems, physical assets and continuity at the same time. Preparedness, early coordination and a practical recovery capability are therefore part of our approach to protecting long-term value.
Mauroo’s future approach includes implementation and disaster-support ambitions. The right response starts with the actual place, its people and its risks.
Our approach is case by case. Contribution mechanisms, investment structures and programme responsibilities need specific agreements. This page does not announce a fund, committed capital, an investment offer or a completed regulatory materiality assessment.
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