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Materiality Mapping & Double Materiality Assessment

Identify, prioritize, and validate your most material ESG issues. Combining Single and Double Materiality approaches for both voluntary ESG adopters and CSRD-compliant organizations.

Purpose

This consultant-led module helps organizations identify, prioritize, and validate their most material ESG issues. The process ensures alignment with global standards such as GRI, SASB, TCFD, and ESRS, supporting both strategy and disclosure readiness.

Ideal Clients

  • SMEs preparing for voluntary ESG disclosure
  • Mid-sized firms with EU operations or ESG investor pressure
  • Enterprises working toward CSRD/ESRS alignment
  • Investors or accelerators needing ESG topic prioritization

Materiality Options & Tiers

Choose the tier that matches your ESG maturity and regulatory requirements

Tier Lite

Voluntary ESG Adopters

1.5 weeks

Consultant time: 10-12 hours

  • Simplified matrix with no stakeholder validation
  • Ideal for firms not subject to mandatory disclosure
  • Basic ESG issue prioritization
  • Desktop analysis only

Tier 1

Single Materiality

1.5 weeks

Consultant time: 10-12 hours

  • Financial materiality only (outside-in)
  • For startups and SMEs seeking ESG alignment
  • Prioritized ESG issue list
  • Basic materiality matrix

Tier 2

Double Materiality

3-5 weeks

Consultant time: 15-20 hours

  • Financial + impact materiality
  • Limited external validation
  • Stakeholder engagement summary
  • Building toward CSRD readiness

Tier 3

Full DMA

4-8 weeks

Consultant time: 30-36 hours

  • Full CSRD readiness
  • Threshold scoring (scope, scale, irremediability)
  • Comprehensive stakeholder engagement
  • Board-ready outputs and CSRD alignment

Note: This module is included in the CSRD Bundle, recommended alongside Risk Assessment, Audit Readiness, and Strategy Blueprint modules.

Scope of Work

Phase 1: Discovery & Scoping

Identify business model, value chain, and reporting scope. Align with frameworks (GRI, CSRD, ESRS)

Phase 2: Data Collection & Engagement

Internal review, stakeholder mapping, surveys/interviews, and industry benchmarking

Phase 3: Materiality Analysis

Score ESG topics, apply thresholds (scope, scale, irremediability), and draft Materiality Matrix v1

Phase 4: Validation & Delivery

Host validation workshop, finalize matrix v2, and deliver board-ready outputs

Timeline Note: Double materiality assessments may extend to 6-8 weeks due to stakeholder interviews and benchmarking requirements. For Tier 2 and Tier 3 engagements, we recommend two consultants for improved efficiency and stakeholder coordination.

Deliverables by Tier

Comprehensive outputs structured for ESG reporting platforms and board presentations

Materiality Matrix (v1 + v2)

Initial and validated ESG priority maps

Format: PDF / Excel

ESG Issue List

Ranked ESG topics with rationale

Format: Excel / Word

Stakeholder Engagement Summary

Interview and survey insights

Format: Word / PDF

Topic Threshold Table

CSRD scope/scale/irremediability scoring

Format: Excel

CSRD/ESRS Alignment Table

Mapping topics to disclosure requirements

Format: Excel

Board Presentation Deck

Executive summary of findings

Format: PPT / PDF

Action Roadmap

3-5 prioritized next steps

Format: PDF / Notion

Benchmarking Summary

Peer and industry scan of ESG topic relevance

Format: Word / PDF

Optional Add-ons & Enhancements

Strategic Enhancements

  • Just Transition Risk Filter
  • SDG Alignment Commentary
  • Peer Benchmarking Snapshot

Operational Add-ons

  • ERM Integration Support (Tier 3)
  • Matrix Update Package (annual refresh)
  • Internal Workshop Facilitation

Consultation

  • 1-Hour ESG Consult: Live exploratory session for ESG direction and materiality scoping

Aligned with Global Standards

Ready to Get Started?

Map your material ESG issues and align with CSRD requirements. Platform-ready outputs for Workiva, FigBytes, and more.