Double materiality

ESG reporting requirements are rapidly increasing. A double materiality assessment is an important first step to understanding what sustainability impacts, risks and opportunities across operations and the value-chain should be reported on and addressed.

Understand and report on impact, risks and opportunities.

Make sense of current business impacts, assess what data is needed for reporting and discover new opportunities. Our materiality assessments cover all ESG areas as well as impacts and risks from both a sustainability impact and financial risk materiality perspective. To achieve this we apply an impact-based double materiality method, in line with new European Sustainability Reporting Standards (ESRS) and use the Future-Fit benchmark to help clients understand their progress towards chosen metrics across ESG areas.

Products and services

  • ESRS compliant double materiality assessment
  • ESRS aligned data gap assessment
  • Value chain impact mapping 
  • Maturity analysis
  • Voluntary and compulsory sustainability reporting disclosures and standard advisory
  • Reporting set up (ESG and ESRS data collection strategy, tools & capabilities assessment, improvement recommendations)
  • Future-Fit Benchmark assessments

The new European Sustainability Reporting Standards (ESRS) is profoundly shifting sustainability reporting compliance. Impact-based double materiality is now cemented as a legal requirement for close to 50,000 European companies: who will not only need to understand and disclose their impacts, but also how these reflect back on them as financial risk or opportunities.

Anniina Kristinsson


Start your journey with us with a double materiality assessment

Contact our materiality lead Anniina Kristinsson.

Contact Anniina