Double Materiality Assessment

Multi-Framework ESG Materiality Analysis

Step 1 of 9

Workflow Progress

1
Company Setup
2
Topic Universe
3
Survey Generation
4
Survey Upload
5
Analysis Config
6
Results
7
Stress Tests
8
Framework Mapping
9
Reports
Progress

Company Setup

Provide basic information about your company to contextualize the materiality assessment.

Used for industry benchmark comparison

Determines applicable regulations and framework recommendations

Select geography for framework recommendation

Complexity of upstream and downstream value chain

Why we need this information

  • • Industry: Used to load relevant industry benchmark data
  • • Regulatory Environment: Determines applicable regulations (CSRD, CSDDD, etc.)
  • • Value Chain: Helps contextualize supply chain and value chain topics
  • • Privacy: All data is stored temporarily in your browser session only

📚 Methodology & Technical Documentation

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Key Definitions

Double Materiality

A topic is material if it meets the criteria for impact materiality, financial materiality, or both.

Impact Materiality

Material actual or potential, positive or negative impacts on people or the environment over short-, medium- and long-term.

Financial Materiality

Sustainability matters that trigger or could trigger material financial effects (risks and opportunities).

Scoring Formulas

Impact Score
Impact = (Scale × 0.3) + (Scope × 0.3) + (Irremediability × 0.2) + (Likelihood × 0.2)
Financial Score
Financial = (Revenue × 0.3) + (Cost × 0.3) + (Regulatory × 0.25) + (Reputation × 0.15)
Classification
Double MaterialImpact ≥ 3.5 AND Financial ≥ 3.5
Impact MaterialImpact ≥ 3.5 AND Financial < 3.5
Financial MaterialImpact < 3.5 AND Financial ≥ 3.5

Stakeholder Weighting

Weighted Score = Σ (Stakeholder Score × Weight)
StakeholderEqualInvestorBalancedImpact
Investor12.5%40%20%10%
Employee12.5%10%15%15%
Customer12.5%15%15%10%
NGO12.5%5%15%25%

Data Sources

Primary
  • • Stakeholder surveys (8 groups)
  • • Company configuration
  • • User-defined weights
Reference
  • • ESRS standards
  • • GRI/SASB frameworks
  • • EU regulations (CSRD, CSDDD, etc.)
  • • Industry benchmarks

Assumptions & Limitations

Assumptions
  • 1. Survey responses are representative
  • 2. Scoring scales consistently interpreted
  • 3. Threshold of 3.5 is appropriate
Limitations
  • • May not capture all nuances
  • • Depends on engagement quality
  • • Tool provides decision support only

ESRS Compliance

  • ✓ ESRS 1: General Requirements
  • ✓ ESRS 2: General Disclosures
  • ✓ All 10 sector-agnostic topics (E1-E5, S1-S4, G1)
  • ✓ GRI, SASB, CSRD, TCFD alignment