Double materiality: how to obtain
Download the guide to setting up your Double Materiality in a practical way, find out what tools to use and how to proceed to obtain your matrix quickly and effectively.
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Download the guide to setting up your Double Materiality in a practical way, find out what tools to use and how to proceed to obtain your matrix quickly and effectively.
Download the guideDouble Materiality is the core principle of the EU’s new Corporate Sustainability Reporting Directive (CSRD), which is based on ESRS frameworks. It evaluates ESG topics from two autonomous but complementary perspectives:
Double Materiality is the mandatory starting point for sustainability reporting: CSRD requires an explanation of the process used to select the topics to be reported, avoiding generic reports and greenwashing risks.
To understand what is “material”, start with guiding questions (direct/indirect impacts, financial effects, stakeholder priorities) and adapt them to your sectoral context.
There are four main steps:
1) Definition of sustainability topics
2) Engagement of internal and external stakeholders
3) Prioritization of topics
4) Mapping topics into a double materiality matrix
Simplify data collection and understand what is material with the support of The Uyolo Platform: analyze step-by-step, customize your strategy, engage with stakeholders, create a materiality matrix, and facilitate ESG data collection. All in one place, ready for CSRD.
Take your first step towards your sustainability journey. It isn't just about saving the planet, it's about securing your competitive advantage for the future.
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