Materiality & Double Materiality Assessment

Focus on the ESG topics that truly matter, with stakeholder input, clear scoring and evidence behind every decision.

  • CSRD / ESRS ready
  • Stakeholder surveys
  • Evidence on every score
Why “double”

Two Lenses. One Defensible View.

Every topic is assessed from both directions, so your priorities hold up with regulators, investors and auditors.

Inside-out

Impact materiality

How does the business affect people and the planet?
Outside-in

Financial materiality

How do sustainability issues affect the business?
Double materiality
  • Actual & potential impacts
  • Severity, scale, likelihood
  • Operations & value chain
  • Risks & opportunities
  • Cash flow & cost of capital
  • Short to long term
How it works

From Topic List to Board-Ready Priorities

  1. STEP 01Identify topicsSector library with impacts, risks and opportunities (IROs) mapped.
  2. STEP 02Engage stakeholdersGuided surveys, consolidated and weighted automatically.
  3. STEP 03Score both dimensionsClear thresholds, with evidence on every score.
  4. STEP 04Prioritise & reportAgreed priorities feed strategy and disclosures.
What you get

Everything for a Credible Assessment

  • AI Insight AgentPeer and competitor disclosures, sector trends and new regulation, so you know which topics deserve attention before stakeholders raise them.Powered by NetZhero AI
  • Interactive materiality matrixPlot every topic on both axes and adjust thresholds live with your team.
  • Stakeholder surveysEmployees, suppliers, investors and communities.
  • Audit trailEvery input, score and change logged.
FAQ

Frequently Asked Questions

What teams ask before their first double materiality assessment.

What is a double materiality assessment?

It finds the sustainability topics that matter most by combining two views: your impact on people and the environment, and the financial risks and opportunities those topics create for your business.

Who needs one?

Companies reporting under CSRD and the ESRS must base their disclosures on one. Many others run it to focus ESG strategy, answer investors or prepare for new regulation.

Can we reuse the results for other frameworks?

Yes. The same topics, scores and evidence support GRI 3, ISSB and BRSR material issues, so you assess once and report many times.

How are stakeholders involved?

You invite stakeholders to guided surveys in NetZhero. Responses are consolidated and weighted into scoring, with a full record kept for auditors.

  • CSRD / ESRSDouble materiality
  • GRI 3Impact materiality
  • ISSBFinancial materiality
  • BRSRMaterial issues

Know What Matters. Act on It First.

Run an audit-ready double materiality assessment and feed the results straight into strategy and reporting.

Book a Demo →