Double materiality
Matrix of double materiality
Double materiality is the mandatory starting point for all companies subject to the CSRD (Corporate Sustainability Reporting Directive).
In concrete terms, it consists of analysing two dimensions:
- How the environment and society influence your company (financial, regulatory and operational risks)
- How your company impacts the environment and society (emissions, resources, pollution, biodiversity, etc.)
Beyond a regulatory constraint, double materiality becomes a powerful strategic tool for steering your company in line with sustainability principles, strengthening your competitiveness and attracting investors, talent and customers.
Our service: a dual materiality matrix
We guide you every step of the way to build a solid and defensible double materiality matrix, which will be the cornerstone of your strategy and reporting:
- Facilitation of collaborative workshops: mobilisation of teams and management.
- Impact, risk and opportunity (IRO) analysis: 360° view of the value chain.
- Stakeholder consultation: structured dialogue with customers, suppliers, investors and employees.
- Identification and prioritisation: prioritisation of material issues.
- Clear visualisation: deliverable in graphic and communicable form.
The benefit? A clear roadmap for your sustainability strategy and a solid, auditable basis for your reporting.
Why does this concern you?
You are affected if you:
- need to write a CSRD-compliant report,
- export heavily to the EU,
- are a supplier to a large group subject to these standards,
- are a public interest company (listed on the stock exchange, etc.) with more than 500 employees and a certain financial threshold,
Or simply if you want to make sustainability a strategic lever, a factor of attractiveness and a solid management tool for your company.