Double Materiality Assessment

Step 7 of 9: Stress Test Dashboard

Stable Material
0

Material across all scenarios

Conditional
0

Varies by stakeholder weighting

Stable Non-Material
0

Non-material across all scenarios

Stress Test Scenarios

Baseline

Equal stakeholder weighting

Investor Priority

Investor weight: 50%, Others: 50%

NGO/Civil Society

NGO weight: 50%, Others: 50%

Regulatory Shock

Regulatory weight: 50%, Others: 50%

Operational Risk

Employee/Supplier weight: 60%, Others: 40%

Scenario Comparison

TopicBaselineInvestorNGORegulatoryOperationalStability

Stress Test Insights

• 0 topics remain material across all stakeholder weighting scenarios (high confidence)

• 0 topics show conditional materiality depending on stakeholder priorities (requires further analysis)

• Investor scenario emphasizes financial materiality and governance topics

• NGO scenario emphasizes environmental and social impact topics

• Regulatory scenario highlights compliance-driven topics (E1, E2, G1)

• Recommended: Focus disclosure efforts on "Stable Material" topics first

Classification Legend

DMDouble Material
IMImpact Material
FMFinancial Material
NMNot Material