Double Materiality Assessment

Learn everything you need to know about the DMA and find the right partner to become compliant.

A quick introduction into the DMA

This topic is relevant to you if:

Every company that must comply with the CSRD are required to do a Double Materiality Assessment (DMA). (Check here if the CSRD is relevant to you).

The DMA is an annual assessment, but many experts recommend to only update the DMA every year and only do a fully new assessments every couple of years.

Here are two interviews dealing with the topic.

Using the DMA for strategy - with Samuil Simeonov
Tips for a Double Materiality Assessment with Jens Verhiest from Karomina
Making a DMA look easy with Verneri Laakkonen

Here is a list of answer

Here is a list of free material

Coolset Double Materiality Guide
The document provides a comprehensive guide to conducting a Double Materiality Assessment (DMA), a key requirement of the Corporate Sustainability Reporting Directive (CSRD). The DMA is a process that helps companies identify and assess the environmental, social, and governance (ESG) issues that are most material to their business and stakeholders. The guide explains the concept of double materiality, which considers both the impact of a company's activities on the environment and society (impact materiality) and the impact of ESG issues on the company's financial performance (financial materiality). It outlines the steps involved in conducting a DMA, including engaging stakeholders, analyzing media coverage, and assessing the scale, scope, and likelihood of ESG risks and opportunities. By reading this guide, you can learn how to: Understand the requirements of the CSRD and the DMA Identify and prioritize the ESG issues that are most material to your business Assess the impact of your company's activities on the environment and society Evaluate the financial risks and opportunities associated with ESG issues Communicate your sustainability performance to stakeholders Overall, this is a valuable resource for any company that wants to improve its sustainability reporting and demonstrate its commitment to ESG issues.
Klappir ebook_double_materiality
The document is a beginner's guide to understanding materiality in sustainability reporting. It focuses on the concepts of double materiality, impact materiality, and financial materiality, and how they are used to assess what information should be included in sustainability reports according to the European Sustainability Reporting Standards (ESRS). By reading this document, you can learn about: The concept of materiality and its importance in sustainability reporting. The difference between double materiality, impact materiality, and financial materiality. The steps involved in conducting a materiality assessment according to the ESRS. The importance of stakeholder engagement in the materiality assessment process. How to use the information from a materiality assessment to improve sustainability reporting. This information can be useful for anyone involved in sustainability reporting, whether you are a beginner or an experienced professional. It can also be helpful for stakeholders who want to understand how companies are assessing and reporting on their sustainability performance.
Tennaxia - How to conduct a double materiality analysis
The document guides companies through the process of conducting a double materiality assessment, a requirement under the Corporate Sustainability Reporting Directive (CSRD). The double materiality assessment is a crucial tool for companies to identify and assess the environmental, social, and governance (ESG) issues that are most material to their business. It considers both the financial materiality (impact of ESG issues on the company's financial performance) and the impact materiality (impact of the company's activities on the environment and society). By reading this document, you can learn: The definition and importance of double materiality assessment in the context of CSRD. The steps involved in conducting a double materiality assessment, including choosing a project manager, defining the scope of study, identifying and assessing impacts, risks, and opportunities, and addressing methodological limitations. How to translate the assessment results into indicators for reporting. The challenges and limitations of the methodology, and how to address them. This information is valuable for companies that need to comply with CSRD and want to understand the process of conducting a double materiality assessment. It also provides insights into how this assessment can be used as a strategic tool to drive sustainability and improve ESG performance.
Move to Impact-Materiality-Analysis
By reading "Move to Impact-Materiality-Analysis" you will learn what a materiality analysis is and why it’s important for businesses to understand their impact on the world. You will also learn the steps involved in conducting a materiality analysis and the benefits it can bring to your business.
Codio Impact Double materiality assessment blueprint
A quick overview of the different steps of the DMA.

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