Double Materiality

Double Materiality Assessment

Impact materiality (inside-out) against financial materiality (outside-in), per ESRS / CSRD. Stakeholder-weighted.

Materiality matrix
Financial materiality →
double material
Impact materiality →
Environmental
Social
Governance
bubble size = stakeholder-weighted priority
Prioritised topics8 material
#TopicPriority
1Occupational health & safety
83
4.8material
2Climate change & GHG emissions
137
4.8material
3Community relations & land
111
4.5material
4Water stewardship
6
4.3material
5Business ethics & anti-corruption
16
4.3material
6Diversity & inclusion
510
3.5material
7Responsible supply chain
12
3.3material
8Waste & circularity
12
2.9material
Priority = max(impact, financial) × 0.7 + stakeholder concern × 0.3. Topics scoring ≥ 3.0 on either axis pass the materiality threshold and drive the disclosure scope under ESRS double-materiality and GRI material-topics.