Materiality assessment
What is a materiality assessment?
Materiality is the foundation of effective sustainability strategy and reporting. Our materiality service supports organisations to identify, assess and prioritise the environmental, social and governance topics that are most significant to both business performance and wider impact.
Our assessments move beyond theoretical scoring to deliver decision-ready insights that treat sustainability issues with the same rigour as principal business risks. By embedding these considerations into governance, risk management, and strategic planning processes, we ensure sustainability is fully integrated into organisational decision-making and aligned with wider business objectives.
What this service covers.
We deliver double materiality, impact materiality and financial materiality assessments aligned to regulatory expectations and organisational context. Our Materiality service includes value chain mapping, topic identification and benchmarking, stakeholder engagement, impact assessment and financial risk and opportunity analysis and therefore provide a range of solutions based on the stage which your company is at and the variety of regulations which impact you whether this is double, hybrid or single materiality or a business impact assessment.
We align assessments with relevant frameworks including CSRD, ESRS, IFRS, GRI, and other emerging standards, ensuring outputs are suitable for regulatory disclosure, internal governance, and strategic planning.
Value and benefits.
A well-executed materiality assessment provides clarity and direction. Organisations gain a focused understanding of their most significant impacts and exposures, enabling stronger governance, improved reporting confidence, and better alignment between sustainability priorities and business strategy.
By embedding materiality into decision-making processes, organisations are better positioned to allocate resources effectively, engage stakeholders with confidence, and respond to regulatory change in a structured way.
Frequently asked questions.
What is a materiality assessment?
A materiality assessment is a structured process that enables organisations to identify and prioritise the environmental, social and governance (ESG) issues that are most significant to their business performance and to their stakeholders, whilst provding a basis for strategy and reporting.
Is this required for regulatory compliance?
For many organisations, conducting a materiality assessment is a regulatory requirement. Even where not legally mandated, it provides a robust and defensible foundation for effective sustainability governance and decision-making.
How does this differ from previous single materiality approaches?
Earlier single materiality approaches focused primarily on how sustainability issues affect financial performance. In contrast, comprehensive assessments consider both financial materiality and impact materiality, providing a fuller understanding of risk, opportunity and organisational responsibility.
How often should materiality be reviewed?
Materiality should be reviewed periodically, at least every three year. And more often if there are significant changes in the business, like changes in regulation, business structure, operations, or stakeholder expectations.
Latest insights.
More services.
Impacts and dependencies
We help you understand how your business impacts the world around it. And what it depends on. So you can manage risks, uncover opportunities, and make smarter, more sustainable decisions.
Targets and strategy
We build focused, effective strategies that help you deliver on your sustainability commitments and targets.
Reporting
Demonstrating commitment, progress, and impact through transparent, ESG reporting and powerful communications to enhance business growth.
Communication
Sustainability can be a complex landscape, we work with your organisation to fully equip your employees and stakeholders with the necessary skills and knowledge so everyone can engage in your strategies.