Double materiality

Double materiality as a compass, not a checkbox

For many organisations double materiality is a required step. Done well, it becomes your sharpest compass. It shows where your risks and your opportunities sit.

What it is

What double materiality means

You look in two directions. What is your organisation's impact on people and the planet, the impact side. And how do sustainability topics affect your organisation, the financial side. What weighs heavily on both belongs in your report and on your leadership table.

Where it goes wrong

Why the analysis often stays thin

A materiality analysis built only to pass the audit becomes a form-filling exercise. The topics look right on paper, and nobody uses them to steer. We guide the analysis so it sharpens your strategy, with the right stakeholders and clear reasoning. See also from plan to practice.

Hands sorting sticky-note topics into a priority matrix
Where this sits in the wheel

Materiality sits under the theme Assess Progress

Our Embedding Framework is a wheel of thirteen themes and fifty-eight practices that together decide how deeply sustainability is anchored in an organisation. Double materiality sits under the theme Assess Progress: measuring, analysing and verifying what counts. It is the first step, and the ground your report stands or falls on.

Want to see where your organisation stands on Assess Progress, and on the other twelve themes, take the Embedding Scan. Forty minutes, thirteen themes, a structured read of your culture.

Honest answers

Frequently asked questions

What is double materiality?
You assess two sides. Your organisation's impact on the outside world, and the influence of sustainability topics on your organisation. Both decide what you report on and what you steer by.
Is this the same as a normal materiality analysis?
No. A normal analysis often looks only at what counts financially for the organisation. Double materiality adds the impact on people and the planet.
Does this belong to CSRD?
Yes. Double materiality is the heart of CSRD. It sets the topics your report is built on.
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Ready to let your materiality steer

Leave your details and we will get back within 24 hours. No pitch. A clear conversation about your materiality analysis and how to get more from it than a required step.