ESG double materiality assessment should be the 1st step in ESG and sustainability reporting process. This means identifying the impacts to the nature and people caused by business activities, and mapping risks and opportunities that arise from sustainability matters. The outcome of such assessment would allow to set boundaries for the report - which topics and sub-topics to disclose on.

Yet, double materiality should not be done for reporting alone. Above all, it should give a valuable input for company`s business strategy. Being aware of the impacts, risks and opportunities gives you an opportunity to address these in shaping the business strategy to be future-proof and resilient.

We work in line with EU`s Corporate Sustainability Reporting Directive`s standard (ESRS) requirements. Based on EFRAG's implementation guidelines for double materiality assessment, we have developed Sustinere`s own methodology and scoring on how to assess the materiality from impact and risk/opportunity perspective.
What we do?
  • Complete ESG double materiality assessment - project leading and implementation, initial impact assessment by applying Sustinere’s methodology and facilitating management workshops for final scoring.
  • Support the company’s internal Double materiality assessment - we act as a mentor, advisor or external expert who can help you set up the proper process and methodology, direct you to relevant resources, review and feedback your outcomes. We can also train your team on double materiality methodology and process.
  • Stakeholder engagement - defining relevant stakeholder groups, mapping stakeholders to be engaged with, approaching them into a dialogue and delivering the result summary.
  • Building the bridge between material ESG topics and business strategy - leading company's discussion on how relevant ESG/sustainability risks and opportunities should be integrated to your business strategy and supporting you in identifying possible scenarios. 
  • ESG report - develop the structure and/or content considering company's material ESG aspects, alignment to EU's Sustainability Reporting Directive (CSRS) and its standards (ESRS).

DOWNLOAD HERE: how can we support you in ESG reporting and double materiality assessment

Contact us and ask for more information:, +372 5621 2898