Double Materiality Assessment

Understanding what truly matters to your organization, stakeholders, and investors is at the heart of a credible sustainability strategy. Our Double Materiality Assessment (DMA) process goes beyond compliance to help you identify the significant environmental, social, and governance (ESG) topics that translate into real financial risks and opportunities.

What is Double Materiality?

Double materiality looks at two perspectives, reflecting a comprehensive view of how your organization and the world around it influence one another:

Impact materiality
How your business activities affect the economy, people, and the environment.

Financial materiality
How sustainability issues affect enterprise value by creating or influencing risks and opportunities.

Integrating both perspectives ensures your disclosures align with leading standards and frameworks—from SASB and TCFD, to IFRS S1/S2 and EU ESRS—to create a cohesive understanding of your organization’s sustainability risks, opportunities, and priorities.

Our Approach

We combine global reporting standards with practical business insights to deliver a DMA that is defensible, auditable, and decision-useful.

dma

Nov 11

Scoping & Alignment

Identify relevant ESG topics using SASB industry-specific standards, TCFD categories, and IFRS/ESRS crosswalks to ensure your assessment aligns with current and emerging disclosure requirements.

Nov 11

Stakeholder Engagement

Collect internal and external perspectives through surveys, interviews, and workshops designed to surface impacts and financial relevance.

Nov 11

Impact & Financial Assessment

Evaluate environmental and social impacts alongside financial risks and opportunities. We apply the TCFD lens of governance, strategy, risk management, and metrics, and map findings to SASB and IFRS S1/S2 disclosure expectations.

Nov 11

Double Materiality Matrix

Visualize both dimensions of materiality—impact and financial—in a single, evidence-based matrix that supports transparent decision-making and external reporting.

Nov 11

Integration & Action Planning

Translate results into governance recommendations, KPIs, and disclosure roadmaps that leverage your sustainability efforts to strengthen your business strategy and reporting readiness.

Why it Matters

Regulatory Alignment

Be prepared for evolving disclosure mandates, including CSRD and California’s Climate Disclosure laws (SBs 253 and 261).

Investor Confidence

Align with the standards and frameworks investors trust most—SASB, TCFD, and IFRS.

Strategic Clarity

Identify where sustainability creates risk, opportunity, and long-term value.

Audit-Ready Outputs

Transparent methodology and documentation designed for assurance review.

Our Double Materiality Assessment Practice Leadership

Julien Gervreau

Sustainability Practice Leader

Scott Anderson

Audit Partner

Jennifer Harrity

ESG and Sustainability Director

NEWS, EVENTS, AND INSIGHTS

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