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

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

Authors
Xinyue Zhao1, Yuxuan Ning1, Guochao Wan1, *
1School of Management, Chengdu University of Information Technology, Chengdu, Sichuan Province, China
*Corresponding author. Email: wgc@cuit.edu.cn
Corresponding Author
Guochao Wan
Available Online 29 April 2026.
DOI
10.2991/978-94-6239-642-5_80How to use a DOI?
Keywords
Double Materiality; ESG; CATL; Climate Disclosure; Supply Chain Responsibility; Sustainability Reporting
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.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2026 11th International Conference on Financial Innovation and Economic Development (ICFIED 2026)
Series
Advances in Economics, Business and Management Research
Publication Date
29 April 2026
ISBN
978-94-6239-642-5
ISSN
2352-5428
DOI
10.2991/978-94-6239-642-5_80How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Xinyue Zhao
AU  - Yuxuan Ning
AU  - Guochao Wan
PY  - 2026
DA  - 2026/04/29
TI  - Decarbonizing the Battery Value Chain: How CATL Operationalizes Double Materiality in its Sustainability Reporting
BT  - Proceedings of the 2026 11th International Conference on Financial Innovation and Economic Development (ICFIED 2026)
PB  - Atlantis Press
SP  - 786
EP  - 791
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-642-5_80
DO  - 10.2991/978-94-6239-642-5_80
ID  - Zhao2026
ER  -