IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6239-642-5_80.html

Decarbonizing the Battery Value Chain: How CATL Operationalizes Double Materiality in its Sustainability Reporting

In: Proceedings of the 2026 11th International Conference on Financial Innovation and Economic Development (ICFIED 2026)

Author

Listed:
  • Xinyue Zhao

    (Chengdu University of Information Technology, School of Management)

  • Yuxuan Ning

    (Chengdu University of Information Technology, School of Management)

  • Guochao Wan

    (Chengdu University of Information Technology, School of Management)

Abstract

Against the backdrop of global carbon neutrality goals and the standardization of ESG information disclosure, the ‘double materiality’ principle has become central to corporate sustainability reporting. Companies not only need to assess the impact of external environmental factors on their financial performance, but also pay attention to the significant impacts generated by their own operations. However, this principle still faces challenges in practical application. This paper takes CATL's 2024 ESG report as a case study, focusing on its practices in climate change and supply chain responsibility disclosure. The study finds that although CATL has made good progress in building an ESG management system, there is still room for improvement: the weighting of indicators in climate performance assessment has not been disclosed, the quantitative evaluation of the financial impact of climate-related issues is insufficient, and some resource indicators are not fully reported. This paper aims to provide practical reference for other companies to more effectively apply the double materiality principle.

Suggested Citation

  • Xinyue Zhao & Yuxuan Ning & Guochao Wan, 2026. "Decarbonizing the Battery Value Chain: How CATL Operationalizes Double Materiality in its Sustainability Reporting," Advances in Economics, Business and Management Research, in: Xiongfeng Pan & Huaping Sun & Abdul Rauf & Md Rabiul Islam & Liew Chee Yoong (ed.), Proceedings of the 2026 11th International Conference on Financial Innovation and Economic Development (ICFIED 2026), pages 786-791, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6239-642-5_80
    DOI: 10.2991/978-94-6239-642-5_80
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6239-642-5_80. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.