Double Materiality Assessments

We'll help you discover what matters most to your stakeholders

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Need help navigating DMA, CSRD and ESRS?

It's an increasingly complex landscape, but we’re here to simplify it for you.

Double Materiality Assessments (DMAs) are the cornerstone of reporting under the Corporate Sustainability Reporting Directive (CSRD), which in turn relies on the European Sustainability Reporting Standards (ESRS) for its detailed requirements. 

You could conduct a DMA to develop an impactful sustainability strategy, or you could be doing it to comply with the CSRD – and we can support you in every aspect of both routes. (Check out our full CSRD support package here.)

View our process
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Reveal your biggest impacts on people and planet

Our CSRD-aligned Double Materiality process is designed to give you deep, actionable insights ↓

Step 1

Mapping your material topics and stakeholders

First, we'll dive deep into the landscape around you. We’ll scan your competitors, analyse your sector, and evaluate your value chain. We'll craft a tailored list of crucial topics that resonate with your business and your stakeholders. This becomes our stakeholder map: the crucial factor for engagement.

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Step 2

Identifying impacts, risks and opportunities (IROs)

We’ll review any previous stakeholder engagement and internal reports, identify sector-specific ESRS standards, and define your list of CSRD-aligned IROs.

DMA survey

Step 3

Qualitative data: stress-testing IROs across your value chain

DMAs don’t have to include qualitative data, but we always recommend it. The human stories and deep insights you’ll get through focus groups and interviews, led by our experienced team, will give you a 360° perspective of the IROs across your value chain. This adds real value to your DMA, which can then be used for strategy development.

Stakeholder engagement in sustainability

Step 4

Scoring IROs and final outputs

We’ll work with your subject matter experts to score your CSRD-aligned IROs, and we’ll produce your matrix report. You’ll have full clarity on the focus areas that matter most to your stakeholders, and what you’ll need to report against under the ESRS. We’ll work alongside your assurance partner throughout and provide a full, water-tight methodology.

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Engage employees sustainability 2

Step 1

Mapping your material topics and stakeholders

First, we'll dive deep into the landscape around you. We’ll scan your competitors, analyse your sector, and evaluate your value chain. We'll craft a tailored list of crucial topics that resonate with your business and your stakeholders. This becomes our stakeholder map: the crucial factor for engagement.

DMA survey

Step 2

Identifying impacts, risks and opportunities (IROs)

We’ll review any previous stakeholder engagement and internal reports, identify sector-specific ESRS standards, and define your list of CSRD-aligned IROs.

Stakeholder engagement in sustainability

Step 3

Qualitative data: stress-testing IROs across your value chain

DMAs don’t have to include qualitative data, but we always recommend it. The human stories and deep insights you’ll get through focus groups and interviews, led by our experienced team, will give you a 360° perspective of the IROs across your value chain. This adds real value to your DMA, which can then be used for strategy development.

DMA step 4 scrolling content 1

Step 4

Scoring IROs and final outputs

We’ll work with your subject matter experts to score your CSRD-aligned IROs, and we’ll produce your matrix report. You’ll have full clarity on the focus areas that matter most to your stakeholders, and what you’ll need to report against under the ESRS. We’ll work alongside your assurance partner throughout and provide a full, water-tight methodology.

What sets us apart: big picture transformation

We'll be honest - we don’t just want to do your double materiality assessment. What sets us apart is our ability to build in resilience and future-proof your business.

We can start by leveraging your DMA in different ways to maximise your ROI.

And we’re here to support you on what comes next on your CSRD journey. This is where we shine: transforming your organisation across your entire value chain.

If you're as ambitious as we are, then get in touch.

Contact us
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Our fees

We get it - it's one of the first things you'll want to know - but our fees vary depending on the scale of the work involved for each client.

Contact us or book an intro call so we can find out more about your exact needs, and we’ll put together a proposal with full costings.

Contact us
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Recap: what is Double Materiality?

Put simply, a double materiality assessment is the most effective way to reveal your biggest impacts on people and planet, and the sustainability risks and opportunities that matter most to your business.

It's "double" because it considers both how your company affects the world, and how the world affects your company. If a sustainability issue is significant from either of these perspectives (or both!), then it's considered "material", and you should focus on it.

When supporting you on your DMA, we’ll cover:

  • Impact materiality (inside-out): How do your company's activities (like your factories, products, or supply chain) impact the environment and society? For example, how much pollution do you create, or how well do you treat your workers?
  • Financial materiality (outside-in): How do environmental and social issues affect your company financially? For example, how might climate breakdown impact your supply chain, or how could new regulations on pollution increase your costs?
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Say hello

Get in touch with our Principal Consultant Katie Moen

  • 20+ years at the forefront of corporate sustainability

  • Our experienced, friendly team will guide you through your DMA

  • Planet over profit: as a charity, we reinvest our profits to create change

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Thank you

We'll be in touch within two working days.

Book your intro call

Pick a time that suits you
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