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

Xinyue Zhao, Yuxuan Ning and Guochao Wan ()
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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

A chapter in Proceedings of the 2026 11th International Conference on Financial Innovation and Economic Development (ICFIED 2026), 2026, pp 786-791 from Springer

Abstract: 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.

Keywords: Double Materiality; ESG; CATL; Climate Disclosure; Supply Chain Responsibility; Sustainability Reporting (search for similar items in EconPapers)
Date: 2026
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DOI: 10.2991/978-94-6239-642-5_80

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