ESG & sustainability
What matters — to the business,and to the world.
Double materiality asks two questions at once: which sustainability issues affect your business, and which impacts your business has on people and the planet. We run the assessment rigorously, because it is the foundation CSRD, IFRS disclosure and a serious ESG strategy all stand on.
01The work
Four steps, done in the right order.
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01
Stakeholder and impact mapping
Who is affected, how, and who has standing to say so.
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02
Scored against recognised methodology
Financial materiality and impact materiality assessed separately, each on its own evidence.
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03
A defensible matrix
Evidenced, documented, and able to survive assurance.
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04
Direction for effort and capital
The assessment should change what you do next, or it was an exercise.
02Two questions at once
Both axes, assessed on their own evidence.
An issue can be material on one axis and not the other. Scoring them together, or scoring impact by proxy from financial risk, is the most common way an assessment fails assurance.
Illustrative placements. Your matrix is produced from stakeholder evidence and scored against recognised methodology, not from a template.
03Why it matters
Why a weak assessment undermines everything downstream.
Under CSRD, the assessment is the required basis for what a company discloses. If it is thin, every topic selection in the report inherits that weakness.
It is also the cheapest place to get the scope right. Correcting a materiality assessment after a reporting cycle costs far more than running it properly once.
05Questions
Answered plainly.
The assessment of both how sustainability issues affect the company (financial materiality) and how the company affects the world (impact materiality).
It is the required basis for what a company discloses. A weak assessment undermines the entire report.
Ordinarily every reporting cycle, and immediately after a material change to the business, the value chain or the regulatory perimeter.
Next
Request a briefing.
Every engagement begins with a senior advisor and a confidential conversation to test fit and scope. A response within one business day.