Materiality Assessment
A materiality assessment provides a comprehensive view of an organisation’s impacts, dependencies, risks and opportunities.
It helps an organisation identify and prioritise the ESG matters that are material from a financial (outside-in) or impact (inside-out) point of view.
It’s another foundational activity in aligning with evolving sustainability reporting standards and building a credible ESG strategy.
Why Double Materiality Matters
Double materiality assessment is a core element of ESG strategy and reporting. Effective double materiality assessment enables organisations to:
- Align ESG priorities with regulatory and stakeholder expectations. Meet requirements under frameworks like the CSRD and ISSB, and build trust with investors, customers, and communities.
- Focus resources on what really matters
Avoid box-ticking by concentrating effort on high-impact, high-relevance topics. - Strengthen reporting and accountability
Demonstrate that your organisation is listening, responding, and taking responsibility. - Support risk management and long-term value creation
Identify issues early, reduce exposure, and position your organisation for sustainable growth.
What Materiality Assessment Includes
- Mapping internal and external ESG topics
- Stakeholder engagement and data collection
- Impact and financial materiality analysis
- Prioritisation of key material topics
- Alignment with relevant ESG frameworks (e.g. GRI, CSRD, ISSB)
- Materiality matrix development and visualization
- Integration recommendations for strategy and reporting
