Double Materiality
Assessment
It refers to companies assessing both financial impacts and environmental and social impacts together when preparing sustainability reports within the scope of CSRD and ESRS.
Within the scope of CSRD, the double materiality principle is a fundamental approach that enables companies to assess sustainability topics together in terms of both financial impacts and environmental/social impacts.
Material topics are prioritized through headings that have an impact on the company and/or impact society and the environment through the company, and the reporting scope is clarified.
Double Materiality Assessment
By addressing financial materiality and impact materiality together, sustainability risks, opportunities and priority topics are assessed through a systematic methodology.
- The assessment approach and boundaries are determined.
- The value chain and value creation model are defined.
- Risks, opportunities and potential impacts are mapped.
- Material topics are validated through stakeholder engagement.
- Results are transformed into a reporting framework.
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